ACFE CFE-Fraud-Schemes-and-Financial-Crimes시험대비인증덤프, CFE-Fraud-Schemes-and-Financial-Crimes시험대비최신버전공부자료

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

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

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                                  최신 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 무료샘플문제 (Q138-Q143):

                                  질문 # 138
                                  ___________ and __________ are used to increase (or decrease) the equity account.

                                  정답：C

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Journal entries record business activity, and credits increase equity (while debits reduce equity). Thus, journal entries and credits are the mechanisms that directly affect the equity account.
                                  * Analysis of Incorrect Options:
                                  * A. Journal Entries & Debit - Debits decrease equity, not increase.
                                  * B. Journal Entries & Transactions - Transactions are general; credits specify the effect.
                                  * D. None of all - Incorrect since option C is correct.
                                  * Key Concept: Equity changes recorded through journal entries and credits.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Equity Account Entries .


                                  질문 # 139
                                  Which of the following items do NOT appear on the balance sheet?

                                  정답：A

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Expenses appear on the income statement , not the balance sheet.
                                  The balance sheet includes assets, liabilities, and owners' equity, representing the accounting equation.
                                  * Analysis of Incorrect Options:
                                  * A, B, D - All appear on the balance sheet.
                                  * Key Concept: Distinction between financial statements: balance sheet vs. income statement.
                                  Reference: ACFE Manual, Accounting Concepts - Financial Statement Structure .


                                  질문 # 140
                                  Baker, an employee of ABC Corporation, is the only employee who has control of the purchasing function for his department. Baker authorizes an order for supplies that ABC does not need and uses these supplies to make improvements to his house. This is an example of what kind of fraud?

                                  정답：D

                                  설명：
                                  The correct answer is A. Baker used the company's purchasing function to acquire goods for his personal benefit, making the scheme a personal purchase with company funds. This type of billing scheme occurs when an employee causes the organization to pay for goods or services that are not for legitimate business use. The fact that Baker ordered unnecessary supplies and used them to improve his house shows a personal benefit disguised as a business purchase. A pass-through scheme involves an intermediary company used to resell goods or services at inflated prices. A pay-and-return scheme involves overpaying a vendor and diverting the refund. Theft of inventory is less precise because Baker fraudulently caused the company to purchase the items.


                                  질문 # 141
                                  Which of the following is an example of a cash larceny scheme?

                                  정답：C

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Cash larceny involves stealing cash after it has been recorded .
                                  Mark stole $50 directly from the register after recording sales, which is a cash larceny scheme.
                                  * Analysis of Incorrect Options:
                                  * A. Paul's scheme - This is skimming (off-book theft), not larceny.
                                  * B. Emily's scheme - This is a lapping scheme (concealing theft of receivables), not pure larceny.
                                  * C. Sarah/Jenna - This is an overstated refund scheme (fraudulent disbursement), not larceny.
                                  * Key Concept: Cash larceny vs. skimming vs. fraudulent disbursements.
                                  Reference: ACFE Fraud Examiners Manual (2020) , Cash Receipts: Larceny Schemes .


                                  질문 # 142
                                  Which of the following statements is TRUE regarding income statements?

                                  정답：B

                                  설명：
                                  The correct answer is A. The income statement reports revenues and expenses for a period, and most companies present net sales or net service revenues as the first line item. Net sales means gross sales reduced by sales returns, allowances, refunds, or discounts. Option B is incorrect because gross profit is generally net sales minus cost of goods sold, not revenues minus operating expenses. Operating expenses are deducted after gross profit to help determine operating income. Option C incorrectly defines net profit; net profit reflects revenues minus all relevant expenses, not merely sales minus cost of goods sold. Option D is also incorrect because gross revenue is before deductions, while net sales are after deductions. The ACFE accounting materials explain these income statement relationships.


                                  질문 # 143
                                  ......

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