ACFE CFE-Fraud-Schemes-and-Financial-Crimes是IT專業人士的首選，特別是那些想晉升的IT職員。ACFE的CFE-Fraud-Schemes-and-Financial-Crimes是一個可以給你的職業生涯帶來重大影響的考試，而獲得CFE-Fraud-Schemes-and-Financial-Crimes認證是作為IT職業發展的有力保證。CFE-Fraud-Schemes-and-Financial-Crimes考古題已經幫助了成千上萬的考生獲得成功，這是一個高品質的題庫資料。我們提供給您最近更新的CFE-Fraud-Schemes-and-Financial-Crimes題庫資料，來確保您通過認證考試，如果您一次沒有通過考試，我們將給您100%的退款保證。
| Section | Weight | Objectives |
|---|---|---|
| Asset Misappropriation – Cash Disbursements | 10–15% | - Expense reimbursement schemes - Billing schemes - Payroll schemes - Check and payment tampering |
| Corruption Schemes | 5–10% | - Illegal gratuities and extortion - Conflicts of interest - Bribery and kickbacks |
| Asset Misappropriation – Cash Receipts | 5–10% | - Prevention and detection methods - Cash larceny schemes - Cash skimming schemes |
| Theft of Data and Intellectual Property | 5–10% | - Corporate espionage - Data and IP theft methods - Safeguarding proprietary information |
| Asset Misappropriation – Non-Cash Assets | 5–10% | - Misuse of assets - Inventory and equipment theft - Concealment techniques |
| Identity Theft | 1–5% | - Types and techniques - Prevention and detection |
| Industry-Specific Financial Crimes | 15–25% | - Financial institution fraud - Healthcare fraud - Real estate and securities fraud - Insurance fraud - Cyber-enabled and cryptocurrency fraud |
| Financial Statement Fraud | 10–15% | - Revenue and asset overstatements - Detection and red flags - Timing and disclosure manipulations - Expense and liability understatements |
| Accounting Concepts | 5–10% | - Recording and summarizing transactions - Internal control fundamentals - Financial statements structure - Basic accounting principles |
>> CFE-Fraud-Schemes-and-Financial-Crimes考題資源 <<
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問題 #347
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：B
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 #348
Which of the following offender types are people who take the money and run away?
答案：A
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 #349
Which of the following is a common red flag of a bid tailoring scheme?
答案：C
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Bid tailoring occurs when procurement officials structure contract requirements to unfairly favor a particular vendor. A hallmark red flag is unusually narrow specifications , which restrict competition.
* Analysis of Incorrect Options:
* A. Clear submission information - Standard and appropriate, not a red flag.
* C. Rebid contracts - Could indicate limited interest, but not tailoring.
* D. Numerous bidders - Indicates competition, opposite of bid tailoring.
* Key Concept: Procurement fraud - bid tailoring .
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Procurement Schemes .
問題 #350
Maria is Annie's beneficiary under a life insurance policy. The two need a large sum of money, so Maria submits a claim with a phony death certificate indicating that Annie is no longer living, even though Annie is alive and has fled to a different town. Maria and Annie's actions are an example of which of the following fraud schemes?
答案：A
解題說明：
Maria and Annie's actions are a fraudulent death claim scheme. In life insurance fraud, a fraudulent death claim occurs when a person falsely represents that the insured has died to obtain policy proceeds. The scheme can involve a fabricated death, a phony death certificate, staged disappearance, or collusion between the insured and beneficiary. Here, Annie is alive, and Maria submits a false claim supported by a phony death certificate. A tombstone policy claim generally involves policies or claims connected to deceased persons or fraudulent use of death information, but the facts here involve a living insured falsely reported as dead.
Premium theft concerns misappropriation of premiums, and beneficiary extortion is not the scheme described.
問題 #351
Which of the following is FALSE regarding electronic payment tampering?
答案：C
解題說明：
Detailed Explanation:
* Rationale for Correct Answer: In sound internal controls, the person initiating electronic payments should not also be responsible for setting filters or approving transactions . This creates a segregation of duties violation. Therefore, statement D is false.
* Analysis of Incorrect Options:
* A. Positive pay for ACH - True; it helps verify transactions.
* B. ACH blocks - Correct; a control against unauthorized debits.
* C. Lack of physical evidence - True; electronic fraud lacks paper trails, making detection harder.
* Key Concept: Electronic payment tampering controls .
Reference: ACFE Fraud Examiners Manual (2020) , Fraudulent Disbursements: Electronic Payment Fraud .
問題 #352
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