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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. For a code of business ethics and conduct to be MOST EFFECTIVE in preventing corruption schemes, it should:

A) Raise awareness about key compliance and ethics risks for employees.
B) Describe employees' obligations to the organization's shareholders.
C) Detail how employees should respond in all situations that might be considered ethically questionable.
D) Focus on management's expectations for staff rather than staff's expectations for management.

2. To detect fraud committed by a health care provider, a fraud examiner should look for which of the following red flags?

A) The provider has unusually low profits compared to similar businesses in the same region.
B) There is a high percentage of coding outliers in the provider's documentation.
C) The details in the provider's supporting documentation match the health care claim.
D) The number of claims made by the provider for reimbursement are lower than average.

3. Which of the following actions could management take to make a company's profits appear stronger than they are?

A) Understating revenue
B) Fabricating product-return liabilities
C) Overstating expenses
D) Failing to disclose warranty costs

4. To reduce his tax bill, John adds fake deductions to his personal tax return. John is MOST LIKELY engaging in:

A) Tax evasion
B) Tax misappropriation
C) Tax sheltering
D) Tax avoidance

5. Which of the following is a TRUE statement about counterfeit payment cards?

A) The hologram on payment cards is relatively simple to reproduce.
B) All of the above are true statements about counterfeit payment cards.
C) Counterfeit payment cards can be created with blank plastic cards.
D) The production of counterfeit payment cards is too complicated for the use of high-speed printers.

Solutions: