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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 are the classifications for Corruption?

A) Overbilling, bribery, bid-rigging, and illegal gratuities
B) Economic extortion, bribery, illegal gratuities, and corruption
C) Corruption, bribery, economic extortion, conflicts of interest
D) Bribery, economic extortion, illegal gratuities, and conflicts of interest

2. Entering a sales total lower than the amount actually paid by the customer is called:

A) Internal sales audits
B) Underrings a sale
C) Recording a sale procedure
D) All of the above

3. Which of the following is the MOST APPROPRIATE technique for detecting a nonconforming goods or services scheme?

A) Interviewing complaining contractors and unsuccessful bidders about the presence of red flags
B) Determining if the costs of the contract have exceeded or are expected to exceed the value of the contract
C) Reviewing correspondence and contract files for indications of noncompliance regarding specifications
D) Comparing the direct and indirect labor account totals from the prior year to the current year

4. Which of the following would be MOST INDICATIVE of loan fraud in a draw request submitted by a construction developer?

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

5. Ron's vehicle is damaged by hail after a thunderstorm. Ron does not have full insurance coverage on his vehicle, so he contacts his agent to increase his coverage. Three weeks after his new coverage is in effect, Ron's city experiences another thunderstorm. Ron then files a claim for the hail damage that occurred during the first storm, but he claims that the damage occurred during the second storm. Ron has committed a fraudulent act known as:

A) Ditching
B) Past posting
C) Bait and wait
D) Double dipping

Solutions: