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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:

1. Which of the following are not basic types of non-sharable problems?

A) Violation of ascribed obligations
B) Physical isolation
C) Business reversals
D) Larceny by fraud

2. __________ are the amounts which are owed to other entities:

A) Expenses
B) Liabilities
C) Supplies
D) Assets

3. Which of the following statements is TRUE regarding income statements?

A) Gross revenue is the total amount of sales after all deductions are applied.
B) Net profit is the difference between total sales and the cost of goods sold.
C) Gross profit is equal to revenues minus operating expenses.
D) Most companies present net sales as the first line item.

4. Which of the following statements regarding Ponzi schemes is MOST ACCURATE?

A) Ponzi schemes attract new contributors by promising hierarchical advancement.
B) Ponzi schemes reward participants based on the number of new members recruited.
C) Ponzi schemes use the money acquired from new investors to pay early investors.
D) Ponzi schemes promise high returns in exchange for high-risk investments.

5. Which of the following statements is MOST ACCURATE concerning common methods that identity thieves use to steal information?

A) Phishing is the practice of searching through discarded credit card receipts, bank statements, and other identifying documentation for personal and business information.
B) Pharming involves searching for sensitive personal or business information on used computers that have been purchased from a third-party reseller.
C) Baiting is the practice of manipulating an individual into releasing confidential information by impersonating their bank or a financial institution with which they do business.
D) Shoulder surfing involves gathering personal information by listening to a conversation or observing an individual entering a PIN into a device.

Solutions: