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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. A fraudster creates a fictitious identity by combining a person's real government identification number with a fabricated name and birthdate. This scheme can BEST be described as:

A) Criminal identity theft
B) Simulated identity theft
C) Synthetic identity theft
D) Traditional identity theft

2. By removing a tangible asset from the business (a debit), the books will be ___________ by the exact amount of the tangible asset misappropriated.

A) False debits
B) None of all
C) Journal Entries
D) Out-of-balance

3. George, a 71-year-old man, receives a fraudulent message on his computer stating that his computer has been infected by a virus. When George calls the phone number listed on the message, he speaks with a fraudster who charges him for computer repair services that are unnecessary. George has MOST LIKELY been victimized by which of the following schemes?

A) Pharming
B) Smishing
C) Bait and switch scheme
D) Tech-support scheme

4. ___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.

5. 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) 82
B) 84
C) 81
D) 83

Solutions: