Try and practice the latest ACFE : CFE-Fraud-Schemes-and-Financial-Crimes real questions & answers
Updated: Jul 01, 2026
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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. Which of the following is NOT a medium that commonly causes an organization's proprietary information to be compromised?
A) Documents that were shredded using a cross-cut shredder
B) Information displayed at an employee's workstation
C) Reports to company shareholders
D) Speeches made by executives
2. Which of the following is the criterion for bid solicitation?
A) Allowing the purchaser to discuss possible employment with the contractor
B) To withdraw low bids
C) Containing false statements
D) To falsify the bid log
3. Which of the following is a red flag that might indicate the existence of a need recognition scheme?
A) The purchasing entity has an unusually large list of backup suppliers available.
B) The purchasing entity's materials are not being ordered at the optimal reorder point.
C) The purchasing entity does not have high requirements for stock and inventory levels.
D) The purchasing entity identifies a need that can be met by various suppliers.
4. Which of the following measures would be MOST EFFECTIVE in detecting an expense reimbursement scheme?
A) Extract all expense accounts with balances that match historical amounts and subject them to further review.
B) Review all travel expenses that occurred outside the dates of known employee business trips.
C) Discuss each expense an employee incurred with the Human Resources Department.
D) Assess expense reports for expenses that are lower than those of other employees.
5. The difference between assets and liabilities is called:
A) Equity
B) Income statement
C) Revenue
D) Expense
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: A |
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