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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. _________ assumes the business will go on indefinitely in the future.

A) Fair value
B) Materiality
C) Going concern
D) Cost

2. Which of the following is a common red flag of a bid tailoring scheme?

A) The procuring entity rebids contracts because fewer than the minimum number of bids are received.
B) The procuring entity's request for bid submissions provides clear bid submission information.
C) There are unusually narrow specifications for the type of goods being procured.
D) Numerous bidders respond to the procuring entity's bid requests.

3. 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) Submission
C) Need recognition
D) False specification

4. Which of the following is MOST ACCURATE concerning common methods that identity thieves use to steal information?

A) Baiting involves leaving flash drives or similar items that have been infected with malware in places where people are likely to find them.
B) Dumpster diving involves searching for sensitive personal information on used computers that have been purchased from a reseller.
C) Pharming is the practice of changing a victim's email or mailing address so that the identity thief receives the victim's mail.
D) Shoulder surfing is the practice of exploiting another person's access capability to gain access to restricted areas.

5. Madison has been appointed as a bankruptcy administrator. According to the recommendations of the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes, which of the following statements concerning Madison's role as bankruptcy administrator is MOST ACCURATE?

A) Madison may not interfere with contracts that were signed by the debtor.
B) Madison may collect a debtor's property, but a third party must dispose of it.
C) Madison may cancel any fraudulent contracts or transactions entered into by the debtor.
D) Madison may not force third parties with knowledge of the debtor's affairs to provide information.

Solutions: