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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 restaurant offers to provide David, a senior executive at ALT Consulting, with free dinners once a month for his family and friends if he agrees to use the restaurant for all of ALT Consulting's catering needs. This scheme can BEST be described as a(n):

A) Illegal gratuity scheme
B) Kickback scheme
C) Economic extortion scheme
D) Diversion scheme

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

A) Spies often create counterfeit employee badges to gain entry into a target company.
B) Spies often gain direct access to a target company by obtaining employment as a security officer or a member of the maintenance staff.
C) Spies primarily use social engineering to search for confidential information on employee desks or workstations at the target company.
D) Spies use technical surveillance to obtain nondocumentary information about target companies that cannot be found through open sources.

3. Which of the following statements is MOST ACCURATE?

A) Government and public sector organizations have more autonomy in how they practice fraud detection than private sector organizations.
B) Government and public sector organizations can usually accept more fraud risk than private sector organizations because there are no shareholders.
C) Government and public sector organizations are required to reprioritize areas of focus for fraud detection less frequently than private sector organizations.
D) Government and public sector organizations might need to conduct and respond to fraud risk assessments more frequently than private sector organizations.

4. For a code of business ethics and conduct to be MOST EFFECTIVE in preventing corruption schemes, it should:

A) Detail how employees should respond in all situations that might be considered ethically questionable.
B) Raise awareness about key compliance and ethics risks for employees.
C) Focus on management's expectations for staff rather than staff's expectations for management.
D) Describe employees' obligations to the organization's shareholders.

5. XYZ Company files for bankruptcy. The court requires XYZ Company to sell its properties and inventory and use the proceeds to pay creditors, thereby discharging all of the company's dischargeable debts. This type of bankruptcy filing is known as:

A) Reorganization bankruptcy
B) Debt forgiveness bankruptcy
C) Liquidation bankruptcy
D) Receivership bankruptcy

Solutions: