ACFE CFE-Fraud-Schemes-and-Financial-Crimes : Certified Fraud Examiner -Fraud Schemes and Financial Crimes

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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. The fraudster's interest lies with an employer other than the company.

A) False
B) True

2. Which of the following options is the BEST example of a technical security control that organizations can use to block unauthorized or unverified transmissions?

A) Cipher locks
B) Firewalls
C) Data classification
D) Application security

3. Which of the following is an example of a cash larceny scheme?

A) Emily is an accounts receivable clerk. She stole Customer A's monthly payment. When Customer B's payment arrived, she applied it to Customer A's account. When Customer C's payment arrived, she applied it to Customer B's account.
B) Mark, a cashier, knew the access code for Joe's cash register. He logged in as Joe and processed transactions as usual. He then took $50 from the register at the end of his shift.
C) Paul sold insurance policies to individuals but never filed the policies with the insurance company. He then stole the customers' payments, which he was able to do because the insurance company did not know the policies existed.
D) Sarah returned a $250 mirror to the store. Jenna, the cashier, recorded a $350 return on the cash register and kept the remaining $100.

4. Organizations that had external audits actually had higher median losses and longer-lasting fraud schemes than those organizations that were not audited.

A) False
B) True

5. By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.

A) Fraudulent statement
B) Misappropriations
C) Matching
D) Conservatism

Solutions: