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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. Which of the following measures would likely be MOST EFFECTIVE in helping to prevent fraudulent billing schemes?

A) Separating the purchasing and payment functions
B) Requiring all fraud tips to be reported to employees' direct supervisors
C) Prohibiting competitive bidding from potential contractors
D) Using an external vendor to negotiate procurement contracts

2. Which of the following statements is TRUE regarding cash-basis accounting?

A) Expenses are recorded in the same period as the revenues they help generate.
B) Revenues are recorded in the accounting system when money is received.
C) Revenues are generally recognized when services are provided to a customer.
D) Cash-basis accounting is more complex to use than accrual-basis accounting.

3. _____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.

A) None of the above
B) Corruption
C) Asset misappropriations
D) Fraudulent statement

4. A method for gaining unauthorized access to a computer system whereby the attacker deceives victims into disclosing personal information or convinces them to commit acts that facilitate the attacker's intended scheme is known as:

A) Social engineering
B) Electronic piggybacking
C) IP spoofing
D) Packet sniffing

5. Ada uses her mother's government identification card to impersonate her mother and obtain health care for herself under her mother's insurance benefits. Which type of patient health care fraud scheme is Ada MOST LIKELY committing?

A) Fictitious claims fraud
B) Multiple claims fraud
C) Third-party fraud
D) Misrepresentations fraud

Solutions: