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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. Which of the following is one of the sections on the statement of cash flows?

A) Cash flows from purchasing activities
B) Cash flows from financing activities
C) Cash flows from earnings activities
D) Cash flows from strategic activities

2. Skimming is:

A) The removal of cash from a victim entity after its entry in an accounting system.
B) The addition of cash from a victim entity prior to its entry in an accounting system.
C) None of above
D) The removal of cash from a victim entity prior to its entry in an accounting system.

3. Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.

A) False
B) True

4. Which of the following is NOT the reason why senior management will overstate business statements?

A) Show a pattern of growth to support sale of a business
B) Meet personal performance criteria
C) Trigger performance-related compensation
D) Comply with debt covenants

5. Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.

A) False
B) True

Solutions: