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

SectionObjectives
Topic 1: Fraud Schemes- Asset Misappropriation Schemes
  • 1. Skimming and cash larceny
    • 2. Billing and expense reimbursement fraud
      - Financial Statement Fraud
      • 1. Asset overstatement and liability concealment
        • 2. Revenue recognition manipulation
          Topic 2: Fraud Investigation and Analysis- Data analysis in fraud detection
          • 1. Trend and anomaly identification
            - Evidence collection and documentation
            • 1. Chain of custody principles
              Topic 3: Financial Crimes- Banking and Payment Fraud
              • 1. Check and credit card fraud
                • 2. Wire fraud and electronic transfers
                  - Money Laundering
                  • 1. Placement, layering, integration stages

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                    ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes 認定 CFE-Fraud-Schemes-and-Financial-Crimes 試験問題 (Q162-Q167):

                    質問 # 162
                    Which of the following is TRUE regarding pyramid schemes?

                    正解：D

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Illegal pyramid schemes rely on continual recruitment of new members. Early participants are paid from the investments of later recruits, meaning later participants almost always lose money. This matches option B.
                    * Analysis of Incorrect Options:
                    * A - Not true; pyramid-shaped hierarchies exist in legitimate organizations.
                    * C - The goal isn't product sales but rather recruitment; products, if present, are often incidental.
                    * D - Incorrect because B is true.
                    * Key Concept: Ponzi and pyramid schemes - payment to early investors with later investors' funds.
                    Reference: ACFE Manual, Fraud Prevention and Deterrence - Pyramid Schemes .


                    質問 # 163
                    Which of the following statements about self-regulatory organizations (SROs) in the securities industry is MOST ACCURATE?

                    正解：A

                    解説：
                    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.


                    質問 # 164
                    Jay works in the warehouse of a retail company. When a shipment of 100 pieces of jewelry arrives, Jay hides
                    20 pieces in the waste containers behind the store so he can retrieve them at the end of the workday. Jay sends a receiving report to accounts payable indicating that all 100 pieces arrived. However, he alters a copy of the receiving report to exclude the 20 pieces he hid so that the physical inventory matches the inventory records.
                    What type of scheme did Jay commit?

                    正解：D

                    解説：
                    Jay committed a purchasing and receiving scheme because the theft occurred during the receiving process and was concealed by falsifying receiving documentation. In this type of inventory misappropriation, an employee involved in receiving goods can steal part of an incoming shipment and manipulate records so the shortage is not detected. The ACFE material identifies purchasing and receiving schemes, falsifying incoming shipments, and altered inventory records as inventory theft methods. This is not a false sale because no fictitious customer sale is created. It is not a register disbursement scheme because no refund, void, or cash register transaction is involved. It is also not skimming because no unrecorded cash receipt is stolen.


                    質問 # 165
                    Which of the following is the MOST APPROPRIATE technique for detecting a nonconforming goods or services scheme?

                    正解：A

                    解説：
                    The ACFE Fraud Examiners Manual addresses Nonconforming Goods or Services under Contract and Procurement Fraud . The Manual states that, to detect nonconforming schemes, the fraud examiner should examine contract specifications, contractor statements, invoices, supporting documents, the received product, and test and inspection results for discrepancies with contract specifications. It then specifically adds:
                    "Additionally, to detect nonconforming schemes, the fraud examiner should:
                    * Review correspondence and contract files for indications of noncompliance.
                    * Request assistance from outside technical personnel to conduct after-the-fact tests." This language matches Option B exactly, so it is the most appropriate detection technique.
                    Why the other options are incorrect
                    A). Interviewing complaining contractors and unsuccessful bidders about the presence of red flags This is a detection technique the Manual associates with change order abuse , not nonconforming goods or services schemes.
                    C). Comparing the direct and indirect labor account totals from the prior year to the current year This type of comparative cost analysis is more consistent with testing for cost mischarging or other accounting irregularities, not the primary detection methods for nonconforming goods/services. The Manual's nonconforming-scheme detection guidance focuses on specifications, inspection results, product testing, and contract/correspondence review.
                    D). Determining if the costs of the contract have exceeded or are expected to exceed the value of the contract That is not identified by the Manual as the most appropriate method for detecting nonconforming goods or services. Again, the Manual directs the examiner to look for noncompliance with specifications and supporting documentation.
                    References
                    * ACFE Fraud Examiners Manual, 2020 International Edition
                    * Contract and Procurement Fraud - Nonconforming Goods or Services
                    * Detecting Nonconforming Goods or Services Schemes
                    * Related contrast: Detecting Change Order Abuse


                    質問 # 166
                    _________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.

                    正解：C

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: Supplies are recorded as expenses because they are expected to be consumed within one year. Unlike long-lived assets, supplies do not provide benefits beyond the short term and therefore are expensed rather than capitalized.
                    * Analysis of Incorrect Options:
                    * B. Expenses - The accounting treatment, not the category of item.
                    * C. Assets - Supplies are assets when purchased, but they become expenses upon consumption.
                    * D. Equity - Represents ownership interest, unrelated here.
                    * Key Concept: Short-term asset consumption and expense recognition.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Expense vs. Asset Classification .


                    質問 # 167
                    ......

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