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

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

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                                  ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions (Q52-Q57):

                                  NEW QUESTION # 52
                                  ___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.

                                  Answer:

                                  Explanation:
                                  Sampling
                                  * Rationale for Correct Answer: Sampling is a fraud examination technique that enables investigators to review a subset of documents rather than all records. Properly designed sampling provides reasonable assurance and allows focus on anomalies or red flags.
                                  * Key Concept: Sampling in fraud examination and audit testing.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Examination Techniques
                                  - Sampling and Document Review .


                                  NEW QUESTION # 53
                                  Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.

                                  Answer: A

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: This statement is True . Statistical sampling allows fraud examiners to make inferences about an entire population based on a representative sample. By calculating occurrence rates, they can estimate error rates and assess the likelihood of fraud in the larger dataset.
                                  * Analysis of Incorrect Options:
                                  * B. False - Incorrect because statistical sampling is explicitly designed to estimate population- level characteristics.
                                  * Key Concept: Sampling in fraud examination - predicting occurrence and error rates.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Examination Techniques
                                  - Statistical Sampling .


                                  NEW QUESTION # 54
                                  The price of an asset on which the asset is selling at on the open market in a transaction between a willing buyer and a willing seller is called:

                                  Answer: C

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: Fair value is defined as the price an asset would fetch in an orderly transaction between willing market participants. It reflects current market conditions, not historical cost.
                                  * Analysis of Incorrect Options:
                                  * A. Absolute value - Mathematical concept, not accounting.
                                  * C. Cost value - Historical cost, not current market.
                                  * D. Material value - Not a recognized accounting term.
                                  * Key Concept: Fair Value Measurement under GAAP/IFRS.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Fair Value .


                                  NEW QUESTION # 55
                                  Fraudsters use the accounting system as a tool to generate the results they want in ___________ approach:

                                  Answer: A

                                  Explanation:
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: In the "playing the accounting system" approach, fraudsters manipulate legitimate accounting rules and entries to distort reported results. Examples include manipulating estimates, changing depreciation methods, or shifting expenses. They exploit the flexibility of GAAP to present misleading results while still appearing compliant.
                                  * Analysis of Incorrect Options:
                                  * A. Organized accounting - Not a recognized fraud approach.
                                  * C. Beating accounting - Refers to bypassing the system entirely, not using it as a tool.
                                  * D. All of the above - Incorrect because only option B is valid.
                                  * Key Concept: Playing the accounting system as a method of financial statement fraud.
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Approaches to Falsifying Financial Statements .


                                  NEW QUESTION # 56
                                  Which of the following measures would help prevent the theft of company inventory?

                                  Answer: D

                                  Explanation:
                                  The correct answer is A. Restricting inventory access to authorized personnel is a basic preventive control against theft of inventory and other assets. Limiting physical access reduces opportunities for employees or outsiders to remove goods without authorization. Option B is weak because concentrating receiving and distribution duties in one person reduces segregation of duties and increases concealment risk. Option C is also improper because purchasing personnel should not independently perform physical inventory counts; independent counts help detect theft and manipulation. Option D is incorrect because documents should be prenumbered and controlled, not nonconsecutive, so missing or altered forms can be detected. The ACFE materials discuss inventory theft prevention through access controls, proper documentation, segregation of duties, and independent inventory counts.


                                  NEW QUESTION # 57
                                  ......

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