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

SectionObjectives
Fraud Investigation and Analysis- Evidence collection and documentation
  • 1. Chain of custody principles
    - Data analysis in fraud detection
    • 1. Trend and anomaly identification
      Financial Crimes- Banking and Payment Fraud
      • 1. Wire fraud and electronic transfers
        • 2. Check and credit card fraud
          - Money Laundering
          • 1. Placement, layering, integration stages
            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

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                    ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsfragen mit Lösungen (Q308-Q313):

                    308. Frage
                    Malcolm is a manager at a financial institution. To safeguard the bank and its customers from electronic funds transfer (EFT) fraud, Malcolm is implementing preventive measures. What is one measure Malcolm can take to prevent EFT fraud?

                    Antwort: A

                    Begründung:
                    The correct answer is C. Multifactor authentication is an effective preventive control for electronic funds transfer fraud because it requires users to verify their identity through more than one authentication factor before initiating or approving payments. This reduces the risk that stolen usernames, passwords, or account credentials alone will allow unauthorized transfers through EBPP or P2P systems. Option A is unsafe because sending PINs, usernames, and passwords together increases exposure if the communication is intercepted.
                    Option B is also poor practice because sensitive credentials should be encrypted. Option D weakens segregation of duties by allowing one employee to control both PIN issuance and access device information.
                    The ACFE materials emphasize authentication, access controls, and segregation of duties in preventing EFT fraud.


                    309. Frage
                    Bob, a purchasing agent for Gallenkamp, directed a portion of Gallenkamp's business to Oak Company. In exchange for receiving additional business, Oak Company's sales manager agreed to pay Bob a percentage of the extra profits. Which of the following BEST describes the type of corruption scheme in which Bob engaged?

                    Antwort: B

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: A kickback scheme occurs when vendors make payments to employees of a purchasing organization in exchange for steering business their way. Here, Bob steered contracts to Oak Company and received a percentage of profits, a textbook kickback arrangement.
                    * Analysis of Incorrect Options:
                    * B. Illegal gratuity scheme - Involves rewards after a decision, without a prior agreement. Here, the agreement was prearranged.
                    * C. Diversion scheme - Refers to diversion of assets, not procurement favoritism.
                    * D. Economic extortion scheme - Involves coercion of the vendor; this was voluntary bribery.
                    * Key Concept: Bribery and kickbacks as forms of corruption.
                    Reference: ACFE Manual, Corruption - Kickback Schemes .


                    310. Frage
                    People commit financial statement fraud to:

                    Antwort: A

                    Begründung:
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Motivations and Incentives .


                    311. Frage
                    Which of the following is one of the sections on the statement of cash flows?

                    Antwort: B

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: The statement of cash flows has three standard sections:
                    * Cash flows from operating activities
                    * Cash flows from investing activities
                    * Cash flows from financing activities Thus, option B is correct.
                    * Analysis of Incorrect Options:
                    * A - No section called "purchasing activities"; such outflows fall under investing or operating.
                    * C - No section called "earnings activities"; related cash flows are operating.
                    * D - "Strategic activities" is not a formal category in GAAP or IFRS.
                    * Key Concept: Structure of the statement of cash flows.
                    Reference: ACFE Manual, Accounting Concepts - Financial Statements Overview .


                    312. Frage
                    _________ assumes the business will go on indefinitely in the future.

                    Antwort: D

                    Begründung:
                    Detailed Explanation:
                    * Rationale for Correct Answer: The going concern assumption means that a business will continue operating indefinitely and will not liquidate in the near future. This underpins the use of historical cost accounting and normal accrual-based reporting.
                    * Analysis of Incorrect Options:
                    * A. Materiality - Relates to significance of information, not continuity.
                    * C. Cost - Refers to historical cost valuation.
                    * D. Fair value - Refers to current market value, not continuity.
                    * Key Concept: Going Concern Assumption in accounting.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Basic Assumptions .


                    313. Frage
                    ......

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