CFE-Fraud-Schemes-and-Financial-Crimes Übungsmaterialien & CFE-Fraud-Schemes-and-Financial-Crimes Buch

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

Section	Weight	Objectives
Theft of Data and Intellectual Property	5–10%	- Corporate espionage - Data and IP theft methods - Safeguarding proprietary information
Financial Statement Fraud	10–15%	- Expense and liability understatements - Revenue and asset overstatements - Timing and disclosure manipulations - Detection and red flags
Asset Misappropriation – Non-Cash Assets	5–10%	- Inventory and equipment theft - Concealment techniques - Misuse of assets
Accounting Concepts	5–10%	- Financial statements structure - Recording and summarizing transactions - Internal control fundamentals - Basic accounting principles
Asset Misappropriation – Cash Receipts	5–10%	- Cash larceny schemes - Cash skimming schemes - Prevention and detection methods
Corruption Schemes	5–10%	- Illegal gratuities and extortion - Conflicts of interest - Bribery and kickbacks
Identity Theft	1–5%	- Prevention and detection - Types and techniques
Asset Misappropriation – Cash Disbursements	10–15%	- Billing schemes - Payroll schemes - Check and payment tampering - Expense reimbursement schemes
Industry-Specific Financial Crimes	15–25%	- Financial institution fraud - Real estate and securities fraud - Insurance fraud - Healthcare fraud - Cyber-enabled and cryptocurrency fraud

>> CFE-Fraud-Schemes-and-Financial-Crimes Übungsmaterialien <<

CFE-Fraud-Schemes-and-Financial-Crimes Buch & CFE-Fraud-Schemes-and-Financial-Crimes Echte Fragen

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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes CFE-Fraud-Schemes-and-Financial-Crimes Prüfungsfragen mit Lösungen (Q93-Q98):

93. Frage
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:

A. Material value
B. Absolute value
C. Cost value
D. Fair value

Antwort: D

Begründung:
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 .

94. Frage
Which of the following statements is MOST ACCURATE regarding the methods used for making corrupt payments in corruption schemes?

A. Payers cannot use their credit cards to make corrupt payments because of anti-money laundering rules.
B. Payers' promises of favorable treatment are not considered corrupt payments under bribery laws.
C. Payers often make corrupt payments by providing loans to recipients on favorable terms.
D. Payers often make corrupt payments by selling property to recipients at prices that are higher than the property's market value.

Antwort: C

Begründung:
Detailed Explanation:
* Rationale for Correct Answer: Corrupt payments are not always made directly in cash. According to the Fraud Examiners Manual (2020) , one common method is disguising them as loans on favorable terms , which provide value to the recipient while appearing legitimate. This is recognized as a form of bribery or illegal gratuity.
* Analysis of Incorrect Options:
* B. Credit cards - Corrupt payments can be made via many channels, including credit, so this is incorrect.
* C. Selling property above market value - Payments are typically disguised by undervaluing sales to recipients, not overvaluing.
* D. Promises of favorable treatment - Promises alone can constitute bribery; this statement is false.
* Key Concept: Methods of making corrupt payments .
Reference: ACFE Fraud Examiners Manual (2020) , Corruption: Bribery and Illegal Gratuities .

95. Frage
Hondo is investigating allegations of fraud in a government agency's procurement process. While reviewing procurement documentation, Hondo observes that the agency employee responsible for drafting the solicitation created unnecessarily broad specifications for the type of work the agency needed. The organization that ultimately won the contract submitted a bid that fit within the broad specifications but not the agency's more relevant specific needs. This is MOST LIKELY an example of which procurement fraud scheme?

A. Bid splitting
B. Bid manipulation
C. Bid suppression
D. Bid tailoring

Antwort: D

Begründung:
The correct answer is D. Bid tailoring occurs when procurement specifications are drafted to favor a particular contractor or to allow an otherwise unsuitable contractor to qualify. The ACFE material identifies overly broad specifications as one form of bid tailoring because they can be designed to include a favored vendor even though the vendor does not meet the organization's actual operational needs. Bid splitting involves dividing purchases to avoid competitive thresholds. Bid suppression involves preventing or discouraging competitors from submitting bids. Bid manipulation is broader, but the facts specifically focus on drafting specifications in a way that favors the winning contractor. Therefore, bid tailoring is the most precise classification for Hondo's finding.

96. Frage
To detect fraud committed by a health care provider, a fraud examiner should look for which of the following red flags?

A. There is a high percentage of coding outliers in the provider's documentation.
B. The number of claims made by the provider for reimbursement are lower than average.
C. The provider has unusually low profits compared to similar businesses in the same region.
D. The details in the provider's supporting documentation match the health care claim.

Antwort: A

Begründung:
Detailed Explanation:
* Rationale for Correct Answer: A high percentage of coding outliers (e.g., using higher-paying diagnosis or procedure codes more often than peers) is a red flag of upcoding or fraudulent billing. This signals possible abuse of reimbursement systems.
* Analysis of Incorrect Options:
* A - Fewer claims would not suggest fraud.
* C - Matching documentation is expected, not suspicious.
* D - Low profits may indicate inefficiency, not fraud.
* Key Concept: Health care fraud detection through data analytics and coding anomalies.
Reference: ACFE Manual, Financial Transactions - Health Care Fraud .

97. Frage
A fraudster uses the name and picture of another individual to create a social media profile. This scheme can BEST be described as:

A. New account identity theft
B. Synthetic identity theft
C. Traditional identity theft
D. Criminal identity theft

Antwort: C

Begründung:
The correct answer is D. Traditional identity theft involves using the real identifying information of another person to impersonate that individual. Here, the fraudster uses another person's actual name and picture to create a social media profile, meaning the fraudster is posing directly as a real person rather than creating a hybrid or fictitious identity. Synthetic identity theft combines real and fabricated information to create a new identity, which is not described here. Criminal identity theft involves using another person's identity in a law enforcement or criminal justice context. New account identity theft is not the best ACFE category for this question because the facts emphasize impersonation using real identity information. The ACFE materials distinguish traditional identity theft from synthetic and criminal identity theft.

98. Frage
......

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