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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 scheme in which the same vendor is receiving favorable treatment can be found in purchases by vendor searches.

A) False
B) True

2. In which phase of the competitive bidding process do fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?

A) Solicitation
B) Need recognition
C) False specification
D) Submission

3. Forced reconciliation of the account says:

A) To conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.
B) To conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
C) To conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
D) To conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.

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

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

5. Which of the following methods might a procuring employee use to engage in a bid manipulation scheme?

A) Opening the bidding process at the designated time
B) Disqualifying bids that are submitted correctly
C) Charging for costs that are not permissible
D) Using materials that are low quality

Solutions: