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| Section | Objectives |
|---|---|
| Fraud Schemes | - Asset Misappropriation Schemes
|
| Financial Crimes | - Financial Statement Fraud
|
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NEW QUESTION # 327
Which of the following controls BEST describes the safeguards an organization implements to provide protection for computing resources by increasing security policies and awareness, conducting security audits and tests, and properly classifying data?
Answer: B
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Administrative security controls involve policies, procedures, and practices designed to manage the overall security environment-such as awareness training, audits, data classification, and enforcement of policies. These controls focus on governance rather than direct system configuration.
* Analysis of Incorrect Options:
* A. Technical security controls - These are automated safeguards (e.g., firewalls, encryption).
* B. Logical access controls - Restrict access to systems through passwords, tokens, or biometrics.
* D. Physical access controls - Restrict physical access (e.g., locks, guards, CCTV).
* Key Concept: Layers of security controls (administrative, technical, physical).
Reference: ACFE Manual, Fraud Prevention and Deterrence - Information Security Controls .
NEW QUESTION # 328
Not having any accounts receivable that are overdue is a common red flag of fictitious revenue schemes.
Answer: B
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: In fictitious revenue schemes , sales are recorded that never occurred.
Because no actual customers exist, there will be no late or overdue accounts receivable. The Fraud Examiners Manual (2020) notes that unusually clean receivables aging reports-i.e., no overdue balances-can be a red flag of revenue manipulation.
* Analysis of Incorrect Option:
* B. False - Incorrect; the absence of overdue receivables is indeed suspicious and aligns with fictitious revenue fraud.
* Key Concept: Financial statement fraud red flags - fictitious revenues.
Reference: ACFE Fraud Examiners Manual (2020) , Financial Statement Fraud: Fictitious Revenues .
NEW QUESTION # 329
Otto, a bank manager, purchases a new boat that he cannot afford. Knowing that one of the bank customers is an older client who does not regularly check their account, Otto takes money from the customer's account to make his boat payments. To conceal the missing amount, Otto adjusts the bank's general ledger. Which of the following BEST describes Otto's scheme?
Answer: A
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Otto's act combines misappropriation of customer funds with concealment via false accounting entries . Per the Fraud Examiners Manual , concealment through altering records is a hallmark of accounting fraud schemes tied to asset misappropriation.
* Analysis of Incorrect Options:
* A - Unauthorized disbursement typically refers to fraudulent payments like check tampering, not customer withdrawals.
* B - Dormant account fraud targets unused/inactive accounts; the victim here is an active but inattentive customer.
* D - Unauthorized withdrawal is part of the theft, but the defining element is the falsified ledger concealment, making C more precise.
* Key Concept: Asset misappropriation with concealment through false accounting.
Reference: ACFE Manual, Asset Misappropriation - Concealment Methods .
NEW QUESTION # 330
Which of the following statements about self-regulatory organizations (SROs) in the securities industry is MOST ACCURATE?
Answer: B
Explanation:
The correct answer is D. Self-regulatory organizations are industry-based bodies that perform certain oversight functions under the supervision of securities regulators in some jurisdictions. Their duties can include monitoring member firms, examining trading operations, enforcing industry rules, and supporting market integrity. Option A is inaccurate because SROs are not simply governmental entities, although they may operate under statutory recognition or regulatory oversight. Option B is too absolute because SROs may participate in dispute resolution or arbitration in some jurisdictions. Option C is also overstated because SRO authority generally focuses on members and regulated market participants, not securities-related allegations within all private companies. The ACFE materials recognize self-regulation as part of the securities regulatory framework, subject to oversight and standards of fairness and confidentiality.
NEW QUESTION # 331
Which of the following is the criterion for bid solicitation?
Answer: A
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Fraudulent bid solicitation practices include issuing requests for proposals or bid documents that contain false statements or misleading conditions to favor a particular vendor.
* Analysis of Incorrect Options:
* B. Employment discussions - A conflict of interest, not bid solicitation fraud.
* C. Withdraw low bids - A submission phase scheme.
* D. Falsify bid log - A separate manipulation method, not solicitation criterion.
* Key Concept: Fraudulent bid solicitation - using false or misleading statements to limit competition.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Bid Solicitation Manipulation .
NEW QUESTION # 332
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