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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. Undisclosed payments made by vendors to employees of purchasing companies are referred to as:

A) Presolicitation
B) Kickbacks
C) Bid-rigging
D) None of the above

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

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

3. When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.

A) True
B) False

4. Another way to eliminate competition in the solicitation phase of the selection process is to:

A) Solicit bid-splitting from fictitious vendors
B) Solicit transactions from fictitious vendors
C) None of the above
D) Solicit bids from fictitious suppliers

5. Which of the following scenarios describes a card skimming or shimming scheme?

A) None of the above.
B) An imitation website is created to deceive users into providing their payment card information.
C) After processing a customer's payment, a server returns with the receipt but keeps the payment card hoping that the customer does not notice.
D) While processing a payment concealed from the customer's view, a retail employee uses a small device to scan and record the customer's payment card information.

Solutions: