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

1. Troy collects rare books and learns of a dealer who is selling a book he has been searching for. Which of the following detection measures would be MOST EFFECTIVE in helping Troy avoid a potential collectibles fraud scheme?

A) Request a list of other rare books the dealer has sold.
B) Ask the dealer to provide a description of the book's physical condition.
C) Require a professional appraisal of the book before purchasing it.
D) Ensure that the dealer has a social media presence.

2. 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) Non-repudiation
B) Availability of data
C) Authentication
D) Accuracy of data

3. Which of the following can constitute a bribe, even if the illicit payment is never actually made?

A) Kickback payment
B) Corruption in payment
C) Overbilling in payment
D) Offering a payment

4. When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:

A) Presolicitation scheme
B) Need recognition scheme
C) Submission scheme
D) False sole-source scheme

5. Baker, an employee of ABC Corporation, is the only employee who has control of the purchasing function for his department. Baker authorizes an order for supplies that ABC does not need and uses these supplies to make improvements to his house. This is an example of what kind of fraud?

A) Pass-through scheme
B) Theft of inventory
C) Personal purchases with company funds
D) Pay-and-return scheme

Solutions: