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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Financial Crimes | - Financial Statement Fraud
|
| Topic 2: Fraud Schemes | - Asset Misappropriation Schemes
|
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
The difference between assets and liabilities is called:
- A. Revenue
- B. Income statement
- C. Equity
- D. Expense
Correct Answer: C 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
A tangible asset is one which is:
- A. Capable of being perceived
- B. Neither A nor B
- C. Capable of being appraised
- D. Both A & B
Correct Answer: D 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
A variation between the physical inventory and the perpetual inventory totals is called:
- A. Altered inventory
- B. Write-offs
- C. Account receivable
- D. Shrinkage
Correct Answer: D 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
Which of the following measures will MOST LIKELY prevent cash larceny schemes from occurring?
- A. Keeping employees unaware that the company performs surprise cash counts
- B. Having all employees use the same cash register for their transactions
- C. Restricting other employees from performing the duties of an absent employee
- D. Assigning the duties of depositing cash receipts and performing bank reconciliations to different employees
Correct Answer: D 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
Another way to eliminate competition in the solicitation phase of the selection process is to:
- A. Solicit bid-splitting from fictitious vendors
- B. Solicit bids from fictitious suppliers
- C. Solicit transactions from fictitious vendors
- D. None of the above
Correct Answer: B 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
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