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

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

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                                  최신버전 CFE-Fraud-Schemes-and-Financial-Crimes최신버전 덤프공부 덤프샘플문제

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                                  최신 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 무료샘플문제 (Q279-Q284):

                                  질문 # 279
                                  Which of the following elements must be TRUE for a ghost employee scheme to be successful?

                                  정답：D

                                  설명：
                                  The correct answer is D. For a ghost employee scheme to work, the fictitious or nonworking employee must be entered into the payroll system with sufficient payroll data to generate payment, including wage rate information. The ghost does not need to be a real person; the identity might be fabricated, stolen, or based on a former employee. Payment does not have to be made by direct deposit because checks, payroll cards, or other methods can also be used. The payment also does not need to be delivered to someone outside the victim company; insiders commonly collect or control the payments. The ACFE materials describe ghost employee schemes as payroll fraud involving adding the ghost, collecting timekeeping information, and issuing the paycheck.


                                  질문 # 280
                                  Which of the following measures would be MOST EFFECTIVE for insurance companies to take to prevent fraud?

                                  정답：A

                                  설명：
                                  The correct answer is C. Reviewing insurance policy applications for irregularities, inconsistencies, and missing information before coverage is granted is an effective preventive control. Many insurance fraud schemes begin at the application or underwriting stage through false statements, omitted risk factors, fictitious policies, or misrepresentations about the insured. Careful pre-issuance review helps identify suspicious information before the insurer assumes risk. Option A is generally impractical and may raise privacy and legal concerns after claim payment. Option B is inappropriate because combining underwriting and claims processing in one person weakens segregation of duties. Option D is also poor practice because information sharing, where lawful and appropriate, can help insurers identify patterns, duplicate claims, and suspicious applicants. Strong underwriting controls are essential to fraud prevention.


                                  질문 # 281
                                  The essential elements of a ________ are an actual or constructive taking away of the goods or property of another without the consent and against the will of the owner and with a felonious intent.

                                  정답：D

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: The correct answer is A. Larceny . As defined in the Fraud Examiners Manual (2020 International Edition) , larceny is the unlawful taking of another's property with intent to permanently deprive the owner of its use or possession. Essential elements include: (1) the wrongful taking or carrying away of property, (2) without the consent of the owner, and (3) with felonious intent (i.e., intent to steal). This aligns directly with the definition provided in the question.
                                  * Analysis of Incorrect Options (Distractors):
                                  * B. Abuse - Abuse typically refers to the improper use of authority or resources (e.g., excessive expense claims, misuse of assets), but it is not a legal term describing theft by taking.
                                  * C. Fiduciary - Fiduciary describes a relationship of trust or duty to act for another's benefit, not the act of theft.
                                  * D. None of the above - Incorrect because "larceny" precisely matches the elements described.
                                  * Key Concept: The definition and elements of larceny , which is a foundational legal concept for distinguishing among asset misappropriation schemes such as larceny vs. skimming .
                                  Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Transactions - Cash Receipts: Cash Larceny section, which explains the essential elements and characteristics of larceny schemes.


                                  질문 # 282
                                  A common way that dishonest contractors collude to evade the competitive bidding process is:

                                  정답：C

                                  설명：
                                  Submitting token bids is a common collusive procurement fraud method known as complementary bidding, also called protective, shadow, or cover bidding. In this scheme, competing contractors submit bids that are not serious attempts to win the contract. These bids might be intentionally too high, technically unacceptable, or structured with unfavorable terms so the preferred contractor wins while the process still appears competitive. This undermines the purpose of competitive bidding, which is to place bidders on equal terms and obtain the best price and conditions. Option B is inconsistent with market division, where conspirators divide markets rather than seek all areas. Option C refers more generally to shell or fictitious bidding, and option D is a billing fraud issue, not the common collusive bidding method described here.


                                  질문 # 283
                                  Which of the following statements regarding new account fraud is MOST ACCURATE?

                                  정답：D

                                  설명：
                                  Detailed Explanation:
                                  * Rationale for Correct Answer: New account fraud occurs when fraudsters open accounts with false or stolen identities to exploit financial institutions before controls detect suspicious activity. Mobile deposits are particularly vulnerable because criminals can use counterfeit or altered images to deposit fraudulent checks quickly. This aligns with the Fraud Examiners Manual (2020) discussion of high-risk delivery channels for new account fraud.
                                  * Analysis of Incorrect Options:
                                  * A. Established accounts - Incorrect; fraud risk is higher in new accounts due to limited history and weaker controls.
                                  * C. Six months definition - Not an ACFE standard; there is no fixed six-month definition.
                                  * D. ATMs rarely targeted - Incorrect; ATMs are frequently exploited in new account fraud schemes.
                                  * Key Concept: New account fraud in identity theft and corruption-related schemes.
                                  Reference: ACFE Fraud Examiners Manual (2020) , Identity Theft and New Account Fraud .


                                  질문 # 284
                                  ......

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