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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. In which approach do fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer?

A) Beating accounting
B) Outside accounting system
C) Playing the accounting
D) Organized accounting

2. Which of the following is the criterion for bid solicitation?

A) Containing false statements
B) Allowing the purchaser to discuss possible employment with the contractor
C) To falsify the bid log
D) To withdraw low bids

3. Security audits and tests, incident response plans, and separation of duties are all examples of which of the following types of cybersecurity controls?

A) Physical access controls
B) Administrative security controls
C) Technical security controls
D) Logical access controls

4. _________ assumes the business will go on indefinitely in the future.

A) Materiality
B) Cost
C) Going concern
D) Fair value

5. Which of the following measures would be MOST EFFECTIVE in preventing a skimming scheme?

A) Comparing sales records to the amount of cash that is received
B) Separating the duties of collecting cash and accessing the accounts receivable journal
C) Reviewing the amount of time between when cash is initially received and deposited
D) Implementing regular rotation of employee job responsibilities

Solutions: