CFE-Fraud-Schemes-and-Financial-Crimes資訊，CFE-Fraud-Schemes-and-Financial-Crimes信息資訊

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

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

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

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最新的 Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes 免費考試真題 (Q137-Q142):

問題 #137
Which of the following statements about counterfeit payment card schemes is TRUE?

A. Professional printing facilities and software are required in the production of counterfeit payment cards.
B. Counterfeit payment card schemes involve the reuse of expired card numbers from inactive payment cards to create new cards.
C. Counterfeit payment card schemes most often involve collusion between a credit card company and merchants.
D. The hologram on a payment card is the most difficult feature to reproduce on a counterfeit payment card.

答案：D

解題說明：
The correct answer is A. Holograms are specifically designed as anti-counterfeiting features and are among the most difficult physical card features for fraudsters to reproduce accurately. Counterfeit payment card schemes usually involve stolen account information being encoded or printed onto altered, blank, or counterfeit cards. Option B is incorrect because these schemes generally involve fraudsters, organized groups, or dishonest merchants, not collusion between card issuers and merchants. Option C is too absolute because modern technology allows counterfeit cards to be produced without traditional professional printing facilities.
Option D is inaccurate because counterfeit cards usually rely on stolen or compromised active account data, not merely expired card numbers. The ACFE payment fraud materials emphasize card security features, counterfeit card production, and card-scrutiny controls.

問題 #138
To prevent cash larceny schemes from occurring, a company should implement which of the following measures?

A. Limit employees' knowledge about unscheduled cash counts being conducted periodically.
B. Designate responsibility for both collecting cash and disbursing company funds to the same employee.
C. Announce to employees that they will all be using the same cash register for transactions.
D. Assign the normal duties of an employee who is on vacation to other employees at the company.

答案：D

解題說明：
The correct answer is D. Assigning the duties of an employee who is on vacation to other employees supports mandatory vacation and job rotation controls. These controls help prevent and detect cash larceny by interrupting the fraudster's control over cash handling and concealment procedures. If a dishonest employee must be absent and another employee performs the same duties, irregularities such as missing cash, altered records, delayed deposits, or unsupported adjustments are more likely to surface. Option A relates more to surprise cash counts, which are useful, but the stronger preventive control in this list is rotation through vacation coverage. Option B weakens accountability because employees should use separate registers or identifiers. Option C violates segregation of duties by combining custody and disbursement authority.

問題 #139
In ____________ scheme, a supplier pays an employee of the purchasing company to write specifications that will require amendments at a later date.

A. False specification
B. Need recognition
C. Bid-splitting
D. Deliberate writing of vague specifications

答案：D

解題說明：
Detailed Explanation:
* Rationale for Correct Answer: Deliberate writing of vague specifications is a type of corruption scheme where an employee intentionally drafts unclear requirements. This forces later amendments, which can be manipulated to favor a particular vendor.
* Analysis of Incorrect Options:
* B. Need recognition - Involves unnecessary purchases, not vague specifications.
* C. False specification - General but not precise; "vague specifications" is the correct technical term.
* D. Bid-splitting - Breaking contracts into smaller amounts to avoid approval controls, not related to vague specs.
* Key Concept: Specification schemes in procurement corruption.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Corruption - Specification Schemes .

問題 #140
Which of the following scenarios is an example of a trade-based money laundering scheme?

A. A fraudster purchases rare items on an online gaming platform using illicit funds and then sells the items to an accomplice who pays the fraudster with legitimate money.
B. An importer funnels money through a cash-intensive business to conceal income from illicit activities with legitimate revenue from the front company.
C. An exporter and importer engage in a fraudulent transaction in which the exporter invoices goods to the importer at a price above their market value.
D. A public official embezzles government funds from Country A and transfers them to a foreign account in Country B in small increments to avoid the reporting threshold.

答案：C

解題說明：
The correct answer is C. Trade-based money laundering uses international trade transactions to disguise or move illicit value. A common method is misinvoicing, where colluding importers and exporters overstate or understate the price, quantity, or quality of goods. When goods are invoiced above market value, value can be transferred from the importer to the exporter under the appearance of a legitimate commercial payment.
Option A involves laundering through virtual or digital assets, not trade-based laundering. Option B describes use of a front business, particularly a cash-intensive business, to mix illegal proceeds with legitimate revenue.
Option D describes structuring or smurfing through small transfers. The international invoice manipulation in option C is the strongest example of trade-based money laundering.

問題 #141
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?

A. Churning
B. Selling away
C. Insider trading
D. Parking

答案：C

解題說明：
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.

問題 #142
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