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

1. Which of the following would be MOST INDICATIVE of loan fraud in a draw request submitted by a construction developer?

A) The developer's personal account statements have been omitted.
B) There are several inspection reports.
C) Change orders have been included.
D) Lien releases from subcontractors are not included with the request.

2. _________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.

A) Expenses
B) Supplies
C) Assets
D) Equity

3. Which of the following statements about counterfeit payment card schemes is TRUE?

A) Professional printing facilities and software are required in the production of counterfeit payment cards.
B) The hologram on a payment card is the most difficult feature to reproduce on a counterfeit payment card.
C) Counterfeit payment card schemes most often involve collusion between a credit card company and merchants.
D) Counterfeit payment card schemes involve the reuse of expired card numbers from inactive payment cards to create new cards.

4. Which of the following is an example of a technical security control that organizations can use to secure computer systems and communication networks?

A) Data security
B) Human audits
C) Penetration testing
D) Application security

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

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

Solutions: