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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. Reconciling the sales records to the cash receipts is an effective way to detect a sales skimming scheme.

A) True
B) False

2. Which of the following statements concerning methods that corporate spies use to steal information from other organizations is MOST ACCURATE?

A) Spies use technical surveillance to obtain nondocumentary information about target companies that they cannot find through open sources.
B) Spies use social engineering tactics primarily for accessing confidential files found on employee desks or workstations at target companies.
C) Spies use pretexting to observe conversations at restaurants frequented by a target company's employees with the goal of obtaining sensitive information.
D) Spies use physical infiltration to exploit technical security weaknesses so they can bypass firewalls and obtain access to company computers.

3. Assets that are long-lived and that differ from property, plant, and equipment that has been purchased outright or acquired under a capital lease are:

A) None of the above
B) Intangible Assets
C) Tangible Assets
D) Forced Assets

4. Which of the following is NOT a measure that is commonly taken by fraudsters during account takeover schemes?

A) Ensuring that the contact information for the overtaken account remains the same to avoid alerting the true account holder
B) Using log-in credentials that have been stolen from one account to attempt to gain access to other payment accounts
C) Placing orders for products or transferring funds from the overtaken accounts
D) Obtaining email addresses and other account log-in information by sending phishing emails

5. A tangible asset is one which is:

A) Capable of being perceived
B) Neither A nor B
C) Both A & B
D) Capable of being appraised

Solutions: