ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam - Topic 1 Question 6 Discussion

Actual exam question for ACFE's CFE-Fraud-Schemes-and-Financial-Crimes exam

Question #: 6
Topic #: 1

[All CFE-Fraud-Schemes-and-Financial-Crimes Questions]

Tammy made one cash deposit each day over the span of a few weeks at automated teller machines owned by her bank. The cash deposits ranged from $9,000 to $9,900. Tammy lives in a jurisdiction that requires all deposits of $10,000 or more to be reported to the government. Based on these facts, Tammy is MOST LIKELY committing a(n):

AReverse deposit scheme

BRemote deposit capture scheme

CIntegration scheme

DStructuring scheme

Show Suggested Answer

Suggested Answer: D

Tammy is most likely committing a structuring scheme. Structuring occurs when a person deliberately breaks transactions into smaller amounts to avoid mandatory reporting thresholds. Here, Tammy repeatedly deposits cash in amounts between $9,000 and $9,900, just below the $10,000 reporting requirement. That pattern strongly indicates an attempt to avoid currency transaction reporting. A reverse deposit scheme and remote deposit capture scheme do not describe the deliberate splitting of cash deposits to evade reporting. Integration is a later stage of money laundering in which illicit funds are reintroduced into the economy as apparently legitimate funds, but Tammy's activity is focused on avoiding detection during placement. The ACFE material identifies repeated deposits just under the reporting threshold as a classic red flag of smurfing or structuring.

================

by Eliseo at Jul 02, 2026, 01:13 AM

Limited Time Offer

25%

2 months ago

I remember discussing how structuring is when someone makes smaller deposits to avoid reporting thresholds, so I think D might be the answer.

upvoted 0 times

...