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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:

1. __________ is required if and when officers, executives, or other persons in trusted positions become subjects of a criminal indictment.

A) Turnaround sale or flip
B) Resource diversion
C) Conflict of interest
D) Disclosure

2. A fraudster uses a victim's name, government identification number, and birthdate to impersonate the victim and open a credit card account in the victim's name. This scheme can BEST be described as:

A) Criminal identity theft
B) New account identity theft
C) Synthetic identity theft
D) Traditional identity theft

3. In which phase of the competitive bidding process do fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?

A) Need recognition
B) Submission
C) Solicitation
D) False specification

4. Which of the following must be present for a fraud to exist?

A) A material false statement
B) Knowledge that the statement was false when it was uttered
C) Reliance on the false statement by the victim
D) All of the above

5. Theft of incoming checks usually occurs when ________ is (are) in charge of opening the mail and recording the receipt of payments.

A) Two employees
B) More than two employees
C) None of the above
D) Single employee

Solutions: