ACFE CFE-Fraud-Schemes-and-Financial-Crimes real exam prep : Certified Fraud Examiner -Fraud Schemes and Financial Crimes

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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. Larceny is the scheme in which an employee simply takes inventory from the company premises without attempting to conceal it in the books and records.

A) False
B) True

2. Which of the following options is the BEST example of a technical security control that organizations can use to block unauthorized or unverified transmissions?

A) Firewalls
B) Application security
C) Cipher locks
D) Data classification

3. Which of the following scenarios is an example of an economic extortion scheme?

A) A vendor rewards a purchasing employee with a free trip after the employee directs business to the vendor.
B) An employee receives a payment for directing excess business to a vendor.
C) A government official demands money in exchange for awarding a contract to a vendor.
D) A purchasing employee and vendor agree to bill the company for services that were not provided.

4. Which of the following statements describes a best practice for preventing contract and procurement fraud?

A) Companies should conduct background checks on all vendors before they are added to the vendor master file.
B) Companies should restrict the monitoring of their procurement activities to once a year to ensure comparability from year to year.
C) Companies should permit the person who maintains the vendor master file to also have authority to approve payments for invoices.
D) Companies should have vendor-monitoring procedures that address the red flags of all vendor schemes.

5. Which of the following is NOT a common way that a procuring employee might engage in a bid manipulation scheme?

A) Extending bid opening dates without justification
B) Opening bids prematurely
C) Using low-quality materials
D) Altering bids

Solutions: