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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Asset Misappropriation – Cash Receipts | 5–10% | - Prevention and detection methods - Cash larceny schemes - Cash skimming schemes |
| Topic 2: Accounting Concepts | 5–10% | - Recording and summarizing transactions - Internal control fundamentals - Basic accounting principles - Financial statements structure |
| Topic 3: Asset Misappropriation – Non-Cash Assets | 5–10% | - Inventory and equipment theft - Misuse of assets - Concealment techniques |
| Topic 4: Financial Statement Fraud | 10–15% | - Expense and liability understatements - Timing and disclosure manipulations - Revenue and asset overstatements - Detection and red flags |
| Topic 5: Asset Misappropriation – Cash Disbursements | 10–15% | - Billing schemes - Payroll schemes - Expense reimbursement schemes - Check and payment tampering |
| Topic 6: Industry-Specific Financial Crimes | 15–25% | - Cyber-enabled and cryptocurrency fraud - Healthcare fraud - Real estate and securities fraud - Insurance fraud - Financial institution fraud |
| Topic 7: Identity Theft | 1–5% | - Types and techniques - Prevention and detection |
| Topic 8: Theft of Data and Intellectual Property | 5–10% | - Corporate espionage - Safeguarding proprietary information - Data and IP theft methods |
| Topic 9: Corruption Schemes | 5–10% | - Bribery and kickbacks - Illegal gratuities and extortion - Conflicts of interest |
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質問 # 282
Undisclosed payments made by vendors to employees of purchasing companies are referred to as:
正解：A
解説：
Detailed Explanation:
* Rationale for Correct Answer: Kickbacks are undisclosed payments made by vendors to employees of purchasing companies to secure favorable treatment. They are a classic form of bribery under the corruption classification of the Fraud Tree.
* Analysis of Incorrect Options:
* A. Bid-rigging - Involves collusion among bidders, not secret payments.
* C. Presolicitation - A phase in procurement fraud, not the scheme itself.
* D. None of the above - Incorrect, as kickbacks are the precise answer.
* Key Concept: Kickbacks - secret vendor payments for favorable purchasing treatment.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Kickback Schemes .
質問 # 283
The most basic skimming scheme occurs when:
正解：A
解説：
Detailed Explanation:
* Rationale for Correct Answer: The most basic skimming scheme is when an employee completes a legitimate sale, collects payment, but never records the transaction. The stolen cash is never entered in the books, making it an "off-book" fraud.
* Analysis of Incorrect Options:
* B & D - Describe purchasing scenarios, irrelevant to skimming.
* C - Records the sale, meaning the transaction enters the books (not skimming).
* Key Concept: Unrecorded Sales as the simplest form of skimming.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Cash Receipts - Basic Skimming Schemes .
質問 # 284
Which of the following measures would be MOST EFFECTIVE in detecting an expense reimbursement scheme?
正解：B
解説：
The correct answer is C because comparing claimed travel expenses with known business-trip dates is a targeted way to detect fictitious, overstated, or personal expenses submitted for reimbursement. Expense reimbursement fraud often involves employees claiming expenses that were not actually incurred for business purposes, altering receipts, requesting multiple reimbursements, or mischaracterizing personal costs as business costs. Travel expenses outside approved trip dates are suspicious because they might represent personal travel or fabricated claims. Option A is weak because balances matching historical amounts are not inherently suspicious. Option B is inefficient and HR might not have the necessary transactional evidence.
Option D is not a strong fraud indicator because lower expenses are generally less suspicious than excessive or unsupported expenses. The ACFE material emphasizes detailed review and analysis of expense reports.
質問 # 285
What type of fraud scheme would MOST LIKELY be revealed by identifying employees with the same government identification numbers?
正解：D
解説：
The correct answer is A. A ghost employee scheme involves adding a fictitious or nonworking person to the payroll so the fraudster can collect wages or salary payments. Data analysis can help detect ghost employees by identifying duplicate, invalid, or suspicious employee information. Multiple employees using the same government or tax identification number is a strong red flag because legitimate employees should generally have unique identifying numbers. Payment tampering involves altering payments after they are initiated, while falsified hours and salary schemes usually involve overstated time worked or unauthorized pay-rate changes for real employees. Fraudulent commission schemes involve manipulating sales or commission records. The ACFE materials specifically identify duplicate government identification numbers as a test for ghost employee schemes.
質問 # 286
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：B
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 # 287
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