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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 NOT one of the information security goals that should be achieved to secure an e- commerce system for users and account holders?

A) Accuracy of data
B) Availability of data
C) Non-repudiation
D) Authentication

2. Which of the following factors is NOT included in most financial statement schemes?

A) Persuasive Evidence
B) Fictitious revenues
C) Improper asset valuations
D) Concealed liabilities and expenses

3. Financial statement fraud is BEST described as the intentional or accidental misstatement of amounts in the financial statements.

A) False
B) True

4. Which of the following is TRUE regarding pyramid schemes?

A) All pyramid organizational structures are illegal
B) None of the above
C) An illegal pyramid scheme is modeled to pay off its earliest investors but not its later investors
D) The goal that participants of pyramid schemes have is to sell worthless products to friends and family

5. A process by which several bidders conspire to split contracts up and ensure that each gets a certain amount of work is called:

A) Bid opening
B) Fictitious bidding
C) Bid pooling
D) Bid log

Solutions: