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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

SectionObjectives
Topic 1: Fraud Schemes- Asset Misappropriation Schemes
  • 1. Billing and expense reimbursement fraud
    • 2. Skimming and cash larceny
      - Financial Statement Fraud
      • 1. Revenue recognition manipulation
        • 2. Asset overstatement and liability concealment
          Topic 2: Fraud Investigation and Analysis- Data analysis in fraud detection
          • 1. Trend and anomaly identification
            - Evidence collection and documentation
            • 1. Chain of custody principles
              Topic 3: Financial Crimes- Money Laundering
              • 1. Placement, layering, integration stages
                - Banking and Payment Fraud
                • 1. Check and credit card fraud
                  • 2. Wire fraud and electronic transfers

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                    ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes 認定 CFE-Fraud-Schemes-and-Financial-Crimes 試験問題 (Q300-Q305):

                    質問 # 300
                    __________ inventory and other assets is a relatively common way for fraudsters to remove assets from the books before or after they are stolen.

                    正解：D

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Fraudsters often use write-offs to remove stolen inventory or assets from the books. By recording items as obsolete, damaged, or uncollectible, they eliminate them from records, concealing theft.
                    * Analysis of Incorrect Options:
                    * A. Altered - Too broad, not a standard concealment term.
                    * B. Perpetual - A system, not a concealment method.
                    * C. False shipping slip - Used to divert assets, not write them off.
                    * Key Concept: Write-offs as a method of concealing noncash asset theft.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Inventory and Other Assets - Concealment Techniques (Write-offs) .


                    質問 # 301
                    Which of the following statements describes a best practice for preventing contract and procurement fraud?

                    正解：A

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Conducting vendor background checks before adding them to the master file is a strong preventive control against shell companies, conflicts of interest, and vendor collusion. It helps ensure vendor legitimacy before business begins.
                    * Analysis of Incorrect Options:
                    * B - Too broad; monitoring should focus on practical red flags, not "all schemes."
                    * C - Violates segregation of duties, increasing fraud risk.
                    * D - Monitoring should be ongoing, not limited to once a year.
                    * Key Concept: Procurement fraud prevention through vendor due diligence and segregation of duties.
                    Reference: ACFE Manual, Corruption - Contract and Procurement Fraud Controls .


                    質問 # 302
                    Which of the following is FALSE regarding electronic payment tampering?

                    正解：C

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: In sound internal controls, the person initiating electronic payments should not also be responsible for setting filters or approving transactions . This creates a segregation of duties violation. Therefore, statement D is false.
                    * Analysis of Incorrect Options:
                    * A. Positive pay for ACH - True; it helps verify transactions.
                    * B. ACH blocks - Correct; a control against unauthorized debits.
                    * C. Lack of physical evidence - True; electronic fraud lacks paper trails, making detection harder.
                    * Key Concept: Electronic payment tampering controls .
                    Reference: ACFE Fraud Examiners Manual (2020) , Fraudulent Disbursements: Electronic Payment Fraud .


                    質問 # 303
                    An organization that plans to continue as a going concern files for bankruptcy. In accordance with the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes, which of the following approaches is MOST APPROPRIATE regarding governance and management of the bankruptcy proceedings?

                    正解：B

                    解説：
                    The correct answer is B. When a debtor organization intends to continue as a going concern, effective insolvency practice may permit existing management to remain involved, subject to oversight by an independent insolvency representative. This approach balances operational continuity with creditor protection, transparency, and accountability. Exclusive control by secured creditors is inappropriate because insolvency proceedings must consider the legal framework and the rights of all affected parties. Creditors may have participation rights, but they do not automatically manage the organization. Mandatory shared governance between management and creditors is also not the best statement of the World Bank Principles.
                    Professionally, the independent representative's role is to supervise, preserve value, investigate improper transactions, and protect the integrity of the process.


                    質問 # 304
                    ___________ is to allow the owner, investors, creditors, and others with an interest to know the appropriate book worth of the business at a particular date.

                    正解：D

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: The balance sheet provides a snapshot of a company's financial position at a specific date. It shows assets, liabilities, and equity, allowing stakeholders to assess book value and solvency.
                    * Analysis of Incorrect Options:
                    * A. Equity - A component of the balance sheet, not the full report.
                    * C. Income statement - Shows performance over a period, not book worth at a date.
                    * D. Financial record - Too general.
                    * Key Concept: Balance Sheet as a tool for determining book worth at a point in time.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Financial Statements Overview .


                    質問 # 305
                    ......

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