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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Asset Misappropriation – Cash Disbursements | 10–15% | - Check and payment tampering - Billing schemes - Expense reimbursement schemes - Payroll schemes |
| Topic 2: Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
| Topic 3: Asset Misappropriation – Cash Receipts | 5–10% | - Prevention and detection methods - Cash skimming schemes - Cash larceny schemes |
| Topic 4: Accounting Concepts | 5–10% | - Financial statements structure - Basic accounting principles - Recording and summarizing transactions - Internal control fundamentals |
| Topic 5: Asset Misappropriation – Non-Cash Assets | 5–10% | - Inventory and equipment theft - Misuse of assets - Concealment techniques |
| Topic 6: Theft of Data and Intellectual Property | 5–10% | - Safeguarding proprietary information - Corporate espionage - Data and IP theft methods |
| Topic 7: Corruption Schemes | 5–10% | - Illegal gratuities and extortion - Conflicts of interest - Bribery and kickbacks |
| Topic 8: Industry-Specific Financial Crimes | 15–25% | - Cyber-enabled and cryptocurrency fraud - Financial institution fraud - Real estate and securities fraud - Insurance fraud - Healthcare fraud |
| Topic 9: Financial Statement Fraud | 10–15% | - Detection and red flags - Timing and disclosure manipulations - Expense and liability understatements - Revenue and asset overstatements |
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319. Frage
Requiring senior staff at a publicly traded company to clear company stock purchases or sales with the company's legal department can help to prevent which of the following types of securities fraud schemes?
Antwort: D
Begründung:
The correct answer is insider trading. Insider trading occurs when a person who possesses material, nonpublic information buys or sells securities based on that information before it is available to the investing public.
Senior staff of a publicly traded company are more likely to possess confidential information about earnings, mergers, contracts, litigation, or other business developments that could affect the company's stock price.
Requiring legal department preclearance helps prevent trades during blackout periods or when the employee has inside information. Parking involves hiding beneficial ownership of securities, selling away involves unauthorized securities sales outside a firm, and churning involves excessive trading to generate commissions.
The control described is specifically designed to reduce insider trading risk.
320. Frage
Which of the following measures is a best practice for preventing expense reimbursement schemes?
Antwort: B
Begründung:
The correct answer is C because periodic audits of expense reports help deter and detect reimbursement fraud.
Expense reimbursement schemes can involve mischaracterized expenses, overstated expenses, fictitious expenses, altered receipts, multiple reimbursements, or claims for another employee's expenses. Telling employees that expense reports are subject to audit reinforces accountability and increases the perceived risk of detection. Option A weakens controls because all reimbursement claims should require adequate support, not only selected categories. Option B can increase risk because cash advances create another source of funds requiring control and reconciliation. Option D removes supervisory review, which is a key preventive control.
The ACFE material identifies detailed expense reports, supporting documentation, review, and audit procedures as important controls.
321. Frage
Which of the following situations describes a red flag that might be indicative of loan fraud?
Antwort: B
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: Loan fraud often involves suspicious or unusual documentation patterns. A change order submitted at the same time as a draw request is a red flag, because it suggests manipulation of project costs to justify larger draws from lenders.
* Analysis of Incorrect Options:
* A. Missing documents - Could indicate sloppy recordkeeping, not necessarily fraud.
* B. Low turnover - Not a fraud indicator.
* D. Increasing change orders - Could be suspicious, but not as strong a fraud red flag as simultaneous change order and draw request.
* Key Concept: Loan fraud indicators .
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Loan Fraud Red Flags .
322. Frage
_________ revenues involve the recording of sales of goods or services that did not occur.
Antwort: B
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: Fictitious or fabricated revenues are one of the most common forms of financial statement fraud. They involve recording revenues for transactions that never occurred, thereby inflating income and misleading stakeholders.
* Analysis of Incorrect Options:
* B. Financial revenues - Not a fraud scheme.
* C. Red flag revenues - "Red flags" are indicators of fraud, not a type of revenue.
* D. Concealed revenues - Refers to hiding income, not creating fictitious sales.
* Key Concept: Fictitious revenues as a core financial statement fraud scheme.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Fictitious Revenue Schemes .
323. Frage
Collusion or bid-rigging between bidders is called
Antwort: A
Begründung:
Detailed Explanation:
* Rationale for Correct Answer: One form of bid-rigging occurs when colluding vendors agree that one will submit a low bid and later withdraw it , allowing another conspirator to win the contract. This practice is sometimes referred to as " complementary bidding " or the withdrawal of low bids .
* Analysis of Incorrect Options:
* A. Bribery receipt - Refers to corrupt payments, not collusion.
* B. Bid solicitation - The process of inviting bids, not collusion.
* D. Contract acceptance - A legitimate procurement step, not fraud.
* Key Concept: Bid-rigging through collusion - vendors withdrawing low bids to favor co- conspirators.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Bid-Rigging Schemes .
324. Frage
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