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

ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:

1. If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referred to as:

A) Fraudulent purchase
B) Falsify shipping
C) Asset receiving scheme
D) Inventory larceny scheme

2. Which of the following is a common red flag of a bid tailoring scheme?

A) The procuring entity's request for bid submissions provides clear bid submission information.
B) There are unusually narrow specifications for the type of goods being procured.
C) Numerous bidders respond to the procuring entity's bid requests.
D) The procuring entity rebids contracts because fewer than the minimum number of bids are received.

3. Which counts sometimes can give rise to inventory theft detection?

A) Perpetual inventory counts
B) Concealment inventory counts
C) None of the above
D) Physical inventory counts

4. People commit financial statement fraud to:

A) Conceal false business performances
B) Preserve personal status/control
C) Stand outside the accounting system
D) Maintain personal income

5. Which of the following is a method of identity theft prevention that is recommended for individuals?

A) Only use email to send personal information when contacting reputable organizations.
B) Use biometric authentication when it is available.
C) Install security updates and patches for personal computers annually.
D) Do not reuse passwords for more than two accounts.

Solutions: