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| Section | Objectives |
|---|---|
| Topic 1: Fraud Schemes | - Asset Misappropriation Schemes
|
| Topic 2: Fraud Investigation and Analysis | - Data analysis in fraud detection
|
| Topic 3: Financial Crimes | - Banking and Payment Fraud
|
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問題 #328
Which of the following is a common way that dishonest contractors collude to evade the competitive bidding process?
答案：C
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Market division and allocation agreements are a classic bid-rigging scheme in which contractors collude to evade competition by assigning territories, customers, or project types among themselves. This undermines free and open competition.
* Analysis of Incorrect Options:
* B - Fake contracts are not a recognized collusion tactic in competitive bidding.
* C - Publishing solicitations in different outlets does not evade competition.
* D - Submitting false invoices is fraud, but it occurs after contract award , not during the bidding process.
* Key Concept: Bid rigging and collusion in procurement fraud.
Reference: ACFE Manual, Corruption - Procurement and Bid-Rigging Schemes .
問題 #329
Which of the following offender types are people who take the money and run away?
答案：C
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: According to the Fraud Examiners Manual (2020 International Edition) , offenders can be categorized into types. Absconders are individuals who commit fraud and immediately flee with the proceeds ("take the money and run"). They differ from long-term violators who maintain their frauds for extended periods while concealing them. Thus, the correct answer is A.
Absconders .
* Analysis of Incorrect Options:
* B. Long-term violators - These offenders commit frauds over a long period and often maintain their positions of trust while continuing the scheme.
* C. Offender types - Too vague; not a specific classification.
* D. None of the above - Incorrect, since "Absconders" directly matches.
* Key Concept: Offender Typologies - distinguishing between absconders and long-term violators in occupational fraud.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Theory - Types of Offenders .
問題 #330
Kara owns a business selling rare goods. Some of the goods Kara sells are of high value, but she reports significantly lower values to the taxing authority for those transactions. Which of the following options BEST describes Kara's scheme?
答案：D
解題說明：
Kara's conduct is best classified as a consumption tax scheme because she is underreporting the taxable value of sales transactions. Consumption taxes include sales tax, value-added tax, and excise taxes collected from the sale of goods or services. The ACFE material explains that fraudsters evade consumption taxes by omitting transactions or deflating transaction values in tax records. Here, Kara does not merely hide wealth or claim false deductions; she misstates the value of goods sold so the tax authority calculates less tax than is owed. Wealth tax evasion concerns assets or net worth, while tax credit and deduction schemes involve improper reductions of tax liability through credits or expenses.
問題 #331
Which of the following would be helpful in detecting a cash larceny scheme?
答案：B
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Cash larceny involves stealing cash after it has been recorded.
Reconciling register totals against actual drawer cash can reveal shortages, making option C the best detection method.
* Analysis of Incorrect Options:
* A - Weakens segregation of duties and increases fraud risk.
* B - Impractical; cross-training is often necessary.
* D - Cashiers counting their own registers weakens independent verification and may conceal theft.
* Key Concept: Detecting cash larceny through reconciliation controls.
Reference: ACFE Manual, Cash Receipts - Cash Larceny Schemes .
問題 #332
The taxing authority in a country allows companies to subtract the cost of production from their gross sales to determine taxable income. A business owner operating in that country purchases materials from a local supplier and pays the supplier to alter the receipt to show a higher price than was paid. When the business owner submits the company's tax information to the taxing authority, they submit the altered receipt to reduce their tax burden. The business owner is MOST LIKELY committing which of the following schemes?
答案：A
解題說明：
The correct answer is C. The business owner is committing a falsified tax deduction scheme by fraudulently inflating production costs to reduce taxable income. Deductions are legitimate only when they accurately reflect allowable expenses. Here, the owner paid the supplier to alter the receipt so that the company appears to have incurred a higher deductible cost than it actually did. This false documentation reduces reported taxable income and therefore lowers the tax liability improperly. Option A is incorrect because the facts do not involve excise taxes on a specific class of goods. Option B is incorrect because the owner is not omitting income; they are overstating expenses. Option D is not applicable because the scheme involves deductions, not tax credits.
問題 #333
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