ACFE CFE-Fraud-Schemes-and-Financial-Crimes熱門考古題，CFE-Fraud-Schemes-and-Financial-Crimes最新考題

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

SectionObjectives
Fraud Schemes- Asset Misappropriation Schemes
  • 1. Expense reimbursement fraud
    • 2. Cash theft and skimming
      • 3. Inventory and asset theft
        • 4. Payroll fraud
          - Fraudulent Disbursements
          • 1. Billing schemes
            • 2. Check tampering
              • 3. Billing shell companies
                Financial Crimes- Financial Statement Fraud
                • 1. Revenue manipulation
                  • 2. Expense understatement
                    • 3. Asset overstatement
                      - Corruption Schemes
                      • 1. Conflicts of interest
                        • 2. Bribery
                          • 3. Kickbacks
                            - Money Laundering
                            • 1. Layering stage
                              • 2. Placement stage
                                • 3. Integration stage

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                                  最新的 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 免費考試真題 (Q109-Q114):

                                  問題 #109
                                  Which of the following are used in a short-term skimming scheme?

                                  答案：A

                                  解題說明：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Short-term skimming schemes include tactics like unrecorded sales
                                  , understated sales , and theft of incoming checks . These involve diverting funds before recording and typically last for a shorter duration because of higher detection risk.
                                  * Analysis of Incorrect Options:
                                  * B. Dual endorsements - Relates more to check fraud, not skimming.
                                  * C. False company accounts - Typically used in long-term fraud concealment.
                                  * D. Check-for-currency substitutions - More relevant to larceny and kiting schemes.
                                  * Key Concept: Short-term skimming schemes involve quick thefts before recording transactions.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Short-term Skimming .


                                  問題 #110
                                  When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:

                                  答案：D

                                  解題說明：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: A need recognition scheme occurs when an employee uses their influence to convince their employer to purchase unnecessary goods or services. This benefits the supplier (often paying kickbacks) but harms the employer.
                                  * Analysis of Incorrect Options:
                                  * A. Presolicitation scheme - General stage of procurement, not specific.
                                  * C. False sole-source scheme - Involves eliminating competition by claiming only one vendor can supply the good/service.
                                  * D. Submission scheme - Related to bid-rigging, not need recognition.
                                  * Key Concept: Need recognition schemes - corruption through unnecessary purchases.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Need Recognition Schemes .


                                  問題 #111
                                  Any expenses that are incurred but not paid by the end of the year are counted in our records of profit and loss, and are called:

                                  答案：C

                                  解題說明：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Accruals represent expenses that have been incurred but not yet paid.
                                  Under the accrual basis of accounting, these must be recognized in the same period as the related revenues or obligations. Common examples include accrued wages and accrued interest.
                                  * Analysis of Incorrect Options:
                                  * B. Depreciations - Allocation of asset cost, not unpaid expenses.
                                  * C. Expenses - A broader term, but not specific to unpaid obligations.
                                  * D. Financial record - Too vague.
                                  * Key Concept: Accruals under the accrual basis of accounting.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Accrual Accounting .


                                  問題 #112
                                  Which of the following statements is MOST ACCURATE regarding financial reporting practices and accounting frameworks, such as U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS)?

                                  答案：D

                                  解題說明：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: The accounting framework a company must follow depends on the jurisdiction in which it is publicly traded . For example, U.S.-listed companies must follow GAAP, while companies in the EU must use IFRS. Some countries allow or require IFRS, others mandate local GAAP.
                                  * Analysis of Incorrect Options:
                                  * B - Incorrect; some jurisdictions have their own national GAAP not tied to U.S. GAAP or IFRS.
                                  * C - Incorrect; international operations do not mandate IFRS-jurisdictional rules apply.
                                  * D - Incorrect; U.S. GAAP is rules-based, IFRS is principles-based (the reverse of what's stated).
                                  * Key Concept: Financial reporting standards are jurisdiction-driven.
                                  Reference: ACFE Manual, Accounting Concepts - GAAP vs. IFRS .


                                  問題 #113
                                  Kara owns a business selling rare goods. Some of the goods Kara sells are of high value, but she reports significantly lower values to the taxing authority for those transactions. Which of the following options BEST describes Kara's scheme?

                                  答案：A


                                  問題 #114
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