ACFE CFE-Fraud-Schemes-and-Financial-Crimes최신덤프자료 - CFE-Fraud-Schemes-and-Financial-Crimes시험패스가능덤프

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

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

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                                  최신 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 무료샘플문제 (Q238-Q243):

                                  질문 # 238
                                  Over two weeks, Samuel visits his financial institution multiple times and purchases bearer instruments with cash for amounts that are just under the mandatory reporting requirements for his jurisdiction. The financial institution's employees suspect that Samuel might be engaging in money laundering activity. Which of the following statements is TRUE if the jurisdiction's anti-money laundering regulations follow the Financial Action Task Force (FATF) Recommendations?

                                  정답：A

                                  설명：
                                  The correct answer is B because the FATF Recommendations require suspicious transaction reporting when a financial institution suspects that funds are connected to criminal activity or money laundering. Samuel's repeated purchases of bearer instruments in amounts just below the reporting threshold are classic structuring or smurfing indicators. The fact that each transaction falls below the mandatory cash reporting threshold does not eliminate the suspicious transaction reporting duty. Option A is incorrect because a cash transaction report is generally threshold-based, not merely based on suspicion. Options C and D are incorrect because bearer instruments and sub-threshold amounts are often used to avoid detection, making the activity more suspicious, not less. The ACFE material identifies this conduct as a key money laundering red flag.


                                  질문 # 239
                                  Accounting records are designed to be kept on subjective rather than objective evidence.

                                  정답：A

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This is False . Accounting is based on the objectivity principle , requiring that records and financial information be supported by objective, verifiable evidence (e.g., invoices, contracts, receipts). Subjective evidence would undermine reliability.
                                  * Analysis of Incorrect Options:
                                  * A. True - Incorrect, as subjectivity is discouraged in accounting.
                                  * B. False - Correct, since accounting relies on objective documentation.
                                  * Key Concept: Objectivity principle in accounting.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Objectivity Principle .


                                  질문 # 240
                                  Which of the following statements is MOST ACCURATE?

                                  정답：B

                                  설명：
                                  The correct answer is C. Government and public sector organizations might need to conduct and respond to fraud risk assessments more frequently because their risks can change with political priorities, public programs, emergency funding, legislative mandates, and changing public expectations. Public entities are accountable to citizens, regulators, oversight bodies, and funding authorities. Option A is incorrect because the absence of shareholders does not permit higher fraud tolerance; public stewardship often requires strong accountability. Option B is inaccurate because public sector priorities can shift quickly based on laws, budgets, and government initiatives. Option D is also incorrect because public organizations usually have less autonomy than private entities due to statutory requirements, public scrutiny, procurement rules, and oversight obligations. Fraud risk assessment should therefore be dynamic and responsive.


                                  질문 # 241
                                  Valentin purchases a property and shortly thereafter sells the real estate at an inflated price using the results of a fraudulent appraisal. Which of the following terms BEST describes this scheme?

                                  정답：B

                                  설명：
                                  Valentin's scheme is best described as property flipping. Property flipping becomes fraudulent when real estate is quickly resold at an artificially inflated price supported by false or misleading appraisals, sham transactions, or misrepresentations. The key facts are the quick resale and inflated value created through a fraudulent appraisal. A daisy chain generally involves a sequence of related transactions or parties used to inflate value or conceal the nature of the transaction, but the question asks for the best description of the basic scheme. A fraudulent sale is too general, and an air loan involves a fictitious borrower, fictitious property, or nonexistent transaction. The ACFE material discusses fraudulent appraisals, real estate fraud, and property flipping as financial institution fraud risks.


                                  질문 # 242
                                  To prevent expense reimbursement fraud, it is recommended that companies require employees to submit receipts electronically.

                                  정답：A

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Expense reimbursement schemes are a common type of fraudulent disbursement. Requiring employees to submit receipts electronically improves controls by ensuring legibility, reducing the chance of altered or duplicate submissions, and creating a digital audit trail. This measure is recommended in the Fraud Examiners Manual as part of strengthening internal controls over reimbursement processes.
                                  * Analysis of Incorrect Option:
                                  * B. False - Incorrect because electronic receipt submission is indeed a recognized anti-fraud measure.
                                  * Key Concept: Fraudulent disbursements prevention through documentation controls.
                                  Reference: ACFE Manual, Fraudulent Disbursements - Expense Reimbursement Schemes .


                                  질문 # 243
                                  ......

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