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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 is a red flag that might indicate the existence of a need recognition scheme?

A) The purchasing entity has an unusually large list of backup suppliers available.
B) The purchasing entity does not have high requirements for stock and inventory levels.
C) The purchasing entity's materials are not being ordered at the optimal reorder point.
D) The purchasing entity identifies a need that can be met by various suppliers.

2. When an individual commits a forged filing scheme, they often perform which of the following actions?

A) Collude with inventory suppliers to create false invoices.
B) Obtain an insurance policy using illicit assets.
C) Use stolen identities to make a bankruptcy claim.
D) Purchase a considerable amount of goods through credit.

3. Which of the following scenarios BEST describes a method commonly used to make corrupt payments in corruption schemes?

A) A payer uses a credit card to pay a recipient's travel and entertainment expenses.
B) A payer offers a recipient a legitimate loan with a high interest rate.
C) A payer sells property to a recipient at a price that is higher than market value.
D) A payer rents property from a recipient at a lower-than-average price.

4. In the fraud scale, pressure, opportunity, and integrity variables all result in a list of ___ possible red flags or indicators of occupational fraud and abuse.

A) 83
B) 84
C) 82
D) 81

5. In which phase of the competitive bidding process do fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?

A) Solicitation
B) False specification
C) Submission
D) Need recognition

Solutions: