ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes : CFE-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. Which of the following actions would constitute intellectual property theft?

A) A corporate agent reviews open-source information about a competitor to gather data on its financial performance during the previous year.
B) A corporate agent submits false invoices to an accounts payable employee at a competing organization to obtain payment for services that were not rendered.
C) A corporate agent accesses a competitor's computer network and obtains files that discuss the competitor's future pricing strategy.
D) A corporate agent encourages a friend who works in research and development at a competing organization to apply for a position at the agent's company.

2. A __________ is a day-by-day, or chronological, record of transactions.

A) Journal
B) Asset
C) Ledger
D) Checkbook

3. It is recommended for businesses to take which of the following measures to prevent identity theft?

A) Create employee identification numbers that match employees' government identification numbers.
B) Refrain from auditing the company's practices involving the handling of information unless required by regulators.
C) Limit permissions for accessing customers' personal information to management-level employees or higher.
D) Encrypt the personal information of employees and customers sent via the company's wireless network.

4. Financial statement fraud is committed by:

A) All of the above
B) Mid and lower-level employees
C) Organized criminals
D) Senior Management

5. Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.

A) True
B) False

Solutions: