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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. A company moves its headquarters to another jurisdiction to take advantage of a lower tax rate. The company is MOST LIKELY using which of the following options?

A) A tax haven
B) A tax shelter
C) A secrecy jurisdiction
D) A jurisdictional deduction

2. Which of the following offender types are people who take the money and run away?

A) Offender types
B) Long-term violators
C) Absconders
D) None of the above

3. Brenda was a cashier at a retail store. When Brenda's friend shopped at the store, she would take her merchandise to Brenda's cash register. Instead of charging her friend, Brenda would record a No-Sale transaction on the register, and her friend would pretend to pay for the merchandise. Brenda's friend would leave the store without paying for the merchandise, and the two would later divide the merchandise between themselves. This scheme can BEST be described as:

A) A skimming scheme
B) A false sale scheme
C) A purchasing and receiving scheme
D) A register disbursement scheme

4. ___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.

5. In ____________ scheme, a supplier pays an employee of the purchasing company to write specifications that will require amendments at a later date.

A) Deliberate writing of vague specifications
B) Need recognition
C) Bid-splitting
D) False specification

Solutions: