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| Section | Objectives |
|---|---|
| Fraud Schemes | - Asset Misappropriation Schemes
|
| Financial Crimes | - Corruption Schemes
|
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질문 # 19
Which of the following measures would be MOST EFFECTIVE in helping a company detect electronic payment tampering fraud?
정답：C
설명：
The correct answer is C. Electronic payment tampering occurs when an employee improperly alters or creates electronic payments, such as ACH payments, wire transfers, or online banking payments. Reviewing non- payroll payments made to employees is highly effective because employees generally should not receive vendor-style electronic disbursements outside normal payroll or approved reimbursement channels. Such payments can indicate that an employee inserted their own bank account, created an unauthorized payee, or diverted electronic funds. Vendor duplicate confirmations are more relevant to duplicate-payment issues.
Customer complaints about late account postings relate more to cash receipts or accounts receivable.
Quarterly reconciliations are too infrequent for timely detection. The ACFE materials identify electronic payment tampering as a fraudulent disbursement risk requiring strong monitoring and bank controls.
질문 # 20
What type of fraud scheme would MOST LIKELY be revealed by identifying employees with the same government identification numbers?
정답：B
설명：
The correct answer is A. A ghost employee scheme involves adding a fictitious or nonworking person to the payroll so the fraudster can collect wages or salary payments. Data analysis can help detect ghost employees by identifying duplicate, invalid, or suspicious employee information. Multiple employees using the same government or tax identification number is a strong red flag because legitimate employees should generally have unique identifying numbers. Payment tampering involves altering payments after they are initiated, while falsified hours and salary schemes usually involve overstated time worked or unauthorized pay-rate changes for real employees. Fraudulent commission schemes involve manipulating sales or commission records. The ACFE materials specifically identify duplicate government identification numbers as a test for ghost employee schemes.
질문 # 21
In which approach do fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer?
정답：C
설명：
Detailed Explanation:
* Rationale for Correct Answer: The "outside the accounting system" approach occurs when perpetrators simply fabricate financial statements without regard to actual accounting records.
Fraudsters may create entirely false reports using external tools (typewriters, spreadsheets, word processors).
* Analysis of Incorrect Options:
* A. Organized accounting - Not a fraud classification.
* B. Playing the accounting - Uses the real accounting system but manipulates entries.
* C. Beating accounting - Refers to overriding controls but within the system.
* D. Outside accounting system - Correct, as it involves entirely fabricated statements.
* Key Concept: Outside-the-books fraud - fabricated financial reports not tied to accounting records.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Financial Statement Fraud - Approaches to Fraudulent Reporting .
질문 # 22
How many accounts are affected in fraudulent accounting entries and therefore the same number of categories on the financial statement?
정답：C
설명：
Detailed Explanation:
* Rationale for Correct Answer: By double-entry accounting rules, every accounting entry affects at least two accounts (debit and credit). Fraudulent entries must also follow this rule, meaning manipulation will show up in at least two categories on the financial statements.
* Analysis of Incorrect Options:
* A. One - Impossible in double-entry accounting.
* C. More than two - Possible, but not always; the minimum is two.
* D. None of above - Incorrect since "at least two" is correct.
* Key Concept: Double-entry accounting ensures at least two accounts are affected in every transaction, including fraudulent ones.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Accounting Concepts - Double- entry Accounting and Fraudulent Entries .
질문 # 23
Jorge, a Certified Fraud Examiner (CFE), is investigating a tip involving an accountant at a bank who allegedly adjusted the bank's general ledger to conceal the theft of funds from a customer's account. If Jorge finds evidence that proves the allegation, which of the following BEST describes the accountant's scheme?
정답：A
설명：
Comprehensive and Detailed Explanation
Why the correct answer is: False accounting entry
According to the ACFE Fraud Examiners Manual - Financial Transactions and Fraud Schemes , under Financial Institution Fraud # Types of Embezzlement Schemes , the Manual provides explicit descriptions of relevant banking fraud schemes, including false accounting entries .
The Manual lists False Accounting Entries as a form of embezzlement in which an employee manipulates general ledger accounts or other accounting records to conceal a theft or unauthorized activity :
"False Accounting Entries" are specifically categorized as a type of embezzlement scheme used by dishonest bank employees to hide misappropriated funds.
In this question, the accountant:
* Adjusted the bank's general ledger
* With the intent to conceal the theft of customer funds
This aligns exactly with the ACFE definition of false accounting entries , which involve altering legitimate financial records to hide fraudulent actions.
Therefore, the best ACFE-defined description of the scheme is:
# False accounting entry (Option B)
Why the other options are incorrect
A). Unauthorized withdrawal
The Manual separately defines Unauthorized Withdrawals as a type of embezzlement in which a bank employee directly removes funds from accounts without permission:
"Unauthorized Withdrawals" are listed as a distinct embezzlement scheme involving unapproved removal of customer funds.
However, in this scenario, the defining act is manipulating ledger records , not simply withdrawing funds.
The nature of the concealment technique makes false accounting entry the correct classification.
C). Moving money from inactive accounts
The Manual defines:
"Moving Money from Customers' Dormant or Inactive Accounts" as a scheme in which employees transfer funds from inactive accounts to themselves.
In this question, the stolen funds come from an active customer account , so this option does not apply.
D). Unauthorized disbursement of funds
The Manual includes:
"Unauthorized Disbursement of Funds to Outsiders" as another type of financial institution fraud.
This refers to payments made to external parties without authorization-not to ledger manipulation to hide theft.
Again, the defining characteristic in the scenario is the use of false ledger entries , which makes Option B the most accurate according to ACFE terminology.
질문 # 24
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