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

SectionObjectives
Fraud Investigation and Analysis- Evidence collection and documentation
  • 1. Chain of custody principles
    - Data analysis in fraud detection
    • 1. Trend and anomaly identification
      Financial Crimes- Banking and Payment Fraud
      • 1. Check and credit card fraud
        • 2. Wire fraud and electronic transfers
          - Money Laundering
          • 1. Placement, layering, integration stages
            Fraud Schemes- Asset Misappropriation Schemes
            • 1. Skimming and cash larceny
              • 2. Billing and expense reimbursement fraud
                - Financial Statement Fraud
                • 1. Asset overstatement and liability concealment
                  • 2. Revenue recognition manipulation

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                    ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes 認定 CFE-Fraud-Schemes-and-Financial-Crimes 試験問題 (Q31-Q36):

                    質問 # 31
                    A company moves its headquarters to another jurisdiction to take advantage of a lower tax rate. The company is MOST LIKELY using which of the following options?

                    正解：D

                    解説：
                    The correct answer is A. A tax haven is a jurisdiction with low or no tax rates that individuals or entities use to reduce tax obligations. Moving a company's headquarters to another jurisdiction specifically to benefit from a lower tax rate fits the concept of using a tax haven. A secrecy jurisdiction emphasizes financial secrecy, bank secrecy, or laws that limit disclosure of ownership or account information; it might overlap with tax haven activity, but the question focuses on lower tax rates. A tax shelter is an investment or arrangement designed to create tax benefits, such as deductions or deferrals. A jurisdictional deduction is not the best ACFE concept here. The ACFE tax fraud materials discuss tax havens, secrecy jurisdictions, and tax shelters in international tax avoidance and evasion.


                    質問 # 32
                    Which of the following measures would be MOST EFFECTIVE in detecting an expense reimbursement scheme?

                    正解：D

                    解説：
                    The correct answer is C because comparing claimed travel expenses with known business-trip dates is a targeted way to detect fictitious, overstated, or personal expenses submitted for reimbursement. Expense reimbursement fraud often involves employees claiming expenses that were not actually incurred for business purposes, altering receipts, requesting multiple reimbursements, or mischaracterizing personal costs as business costs. Travel expenses outside approved trip dates are suspicious because they might represent personal travel or fabricated claims. Option A is weak because balances matching historical amounts are not inherently suspicious. Option B is inefficient and HR might not have the necessary transactional evidence.
                    Option D is not a strong fraud indicator because lower expenses are generally less suspicious than excessive or unsupported expenses. The ACFE material emphasizes detailed review and analysis of expense reports.


                    質問 # 33
                    Jake is building a cybersecurity training program to educate his company about the different types and vehicles of malware that could threaten the company's network and computer systems. Which of the following statements is MOST ACCURATE?

                    正解：B

                    解説：
                    The correct answer is D. A logic bomb is malicious code hidden in a legitimate program that activates when specific conditions are met, such as a date, event, user action, or system change. Option A incorrectly describes a trapdoor; a trapdoor or backdoor is a hidden entry point that allows access while bypassing normal security controls. Option B describes a keylogger, not an infostealer. Option C describes a trapdoor or backdoor, not a botnet. A botnet is a network of compromised computers controlled by an attacker. The ACFE computer and internet fraud materials classify viruses, worms, Trojan horses, trapdoors, logic bombs, keyloggers, botnets, and other tools as important malware-related cyberfraud concepts.


                    質問 # 34
                    Over two weeks, Samuel visits his financial institution multiple times and purchases bearer instruments with cash for amounts that are just under the mandatory reporting requirements for his jurisdiction. The financial institution's employees suspect that Samuel might be engaging in money laundering activity. Which of the following statements is TRUE if the jurisdiction's anti-money laundering regulations follow the Financial Action Task Force (FATF) Recommendations?

                    正解：B

                    解説：
                    The correct answer is B because the FATF Recommendations require suspicious transaction reporting when a financial institution suspects that funds are connected to criminal activity or money laundering. Samuel's repeated purchases of bearer instruments in amounts just below the reporting threshold are classic structuring or smurfing indicators. The fact that each transaction falls below the mandatory cash reporting threshold does not eliminate the suspicious transaction reporting duty. Option A is incorrect because a cash transaction report is generally threshold-based, not merely based on suspicion. Options C and D are incorrect because bearer instruments and sub-threshold amounts are often used to avoid detection, making the activity more suspicious, not less. The ACFE material identifies this conduct as a key money laundering red flag.


                    質問 # 35
                    According to a survey, in principal perpetrator cases, males were the primary culprit in a majority of cases, accounting for ___ percent of frauds versus ___ percent for females.

                    正解：B

                    解説：
                    Detailed Explanation:
                    * Rationale for Correct Answer: ACFE's occupational fraud surveys consistently show that males are more often the primary perpetrators than females , accounting for approximately 62% of cases compared to 37% for females . This is attributed to higher representation of males in positions of authority and access. Therefore, C. 62 versus 37 is correct.
                    * Key Concept: Demographics of Fraud Perpetrators - gender-based survey findings.
                    Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Statistics - Demographics of Offenders .


                    質問 # 36
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