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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 method that a fraudster might use to conceal inventory shrinkage?

A) Writing off stolen inventory as scrap
B) All of the above
C) Falsely increasing the perpetual inventory record
D) Selling merchandise without recording the sale

2. Which of the following statements concerning methods that corporate spies use to steal information from other organizations is MOST ACCURATE?

A) Spies use pretexting to observe conversations at restaurants frequented by a target company's employees with the goal of obtaining sensitive information.
B) Spies use technical surveillance to obtain nondocumentary information about target companies that they cannot find through open sources.
C) Spies use physical infiltration to exploit technical security weaknesses so they can bypass firewalls and obtain access to company computers.
D) Spies use social engineering tactics primarily for accessing confidential files found on employee desks or workstations at target companies.

3. A running count that records how much inventory should be on hand is referred to:

A) Altered inventory
B) Fictitious inventory
C) Shrinking inventory
D) Perpetual inventory

4. Collusion or bid-rigging between bidders is called

A) To withdraw low bids
B) Bid solicitation
C) Contract acceptance
D) Bribery receipt

5. Which of the following is NOT an example of bribery prevention policies?

A) Discounts
B) Resource diversions
C) Business meetings
D) Reporting gifts

Solutions: