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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. Kara owns a business selling rare goods. Some of the goods Kara sells are of high value, but she reports significantly lower values to the taxing authority for those transactions. Which of the following options BEST describes Kara's scheme?

A) Wealth tax evasion scheme
B) Falsified tax deduction scheme
C) Tax credit scheme
D) Consumption tax scheme

2. A typical issue involving materiality and fraud would be:

A) Civil lawsuit
B) Quality control
C) Fraudulent statement
D) Misappropriations

3. __________ may be defined as the offering, giving, receiving, or soliciting anything of value to influence an official act.

A) Diverting business to vendors
B) Bribery
C) Lacking approval authority
D) Corruption

4. Which of the following measures would be MOST EFFECTIVE for insurance companies to take to prevent fraud?

A) Start a monitoring program to track how policyholders use their claim distributions to determine if they are involved in fraudulent activity.
B) Discourage any information sharing with other insurance companies or internal divisions to mitigate the risk of fraud.
C) Require one person to conduct all claims processing and underwriting functions in order to maintain control over the process.
D) Inspect insurance policy applications for irregularities, inconsistencies, and missing information before granting insurance coverage.

5. 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) Confidentiality of data
B) Integrity of data
C) Availability of data
D) Penetrability of data

Solutions: