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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 would be MOST INDICATIVE of loan fraud in a draw request submitted by a construction developer?

A) There are several inspection reports.
B) Lien releases from subcontractors are not included with the request.
C) Change orders have been included.
D) The developer's personal account statements have been omitted.

2. All the following are basic methods used to prove corrupt payments in corruption schemes EXCEPT:

A) Using an inside witness
B) Identifying and tracing payments through audit steps
C) Secretly infiltrating ongoing transactions
D) Making inquiries to the relevant Administration of Taxation

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

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

4. Jonathan, a Certified Fraud Examiner (CFE), is tasked with identifying potential indicators of intrusion into his employer's computer network. Which of the following might indicate that the organization's network has been compromised or accessed without authorization?

A) Network users are prompted to install unfamiliar software onto their computers.
B) The network is receiving data from a country where one of the organization's suppliers is located.
C) Users are denied access to network files they do not typically use in their organizational role.
D) When logging into the computer network, employees receive a reminder to change their log-in passwords before they expire.

5. Which of the following is a recommended activity that organizations should engage in to protect their proprietary information from threats?

A) Practicing data minimization to limit the information available during a data breach
B) Storing devices that contain sensitive data in specially constructed quiet rooms
C) Prohibiting all nonemployees from entering the organization's premises
D) Enlisting a company task force to identify the information security practices of competitors

Solutions: