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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 the amount of money that would be realized upon the sale of the asset at some point in the future, less the costs associated with owning, operating, and selling it?

A) Going concern
B) Net realizable value
C) Fair value
D) Cost

2. Cynthia receives a fraudulent text message that appears to be from her credit card company. The message claims that the company has detected suspicious card transactions and provides a link for her to click to sign into her account for more information. Cynthia is MOST LIKELY being targeted by which of the following types of social engineering schemes?

A) Catfishing
B) Smishing
C) Pharming
D) Vishing

3. Maria manages the procurement function for ABC Co., which uses a competitive sealed bidding process for its larger projects. Maria receives payment from a company that frequently bids on ABC's projects in exchange for providing solicitation specifications before the solicitation is published to the public. Maria is engaging in which of the following procurement fraud schemes?

A) Bid splitting
B) Suppressing bids
C) Leaking bid data
D) Bid tailoring

4. The principal way to detect omitted credits from books of account is through:

A) Expense account
B) None of all
C) Forced Balance
D) Trend analysis

5. Employees with the authority to grant discounts in order to skim revenues may use which authority?

A) False discounts
B) Internal discount sales audits
C) Recording a discount on sale procedure
D) None of the above

Solutions: