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

1. Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.

A) False
B) True

2. A process by which several bidders conspire to split contracts up and ensure that each gets a certain amount of work is called:

A) Bid pooling
B) Bid log
C) Fictitious bidding
D) Bid opening

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

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

4. Which of the following signs is MOST LIKELY to indicate that a third-party vendor or contractor is engaging in a corruption scheme?

A) The third party is consistently awarded contracts based on a reputation for providing higher quality services than its competitors.
B) The third party requests that payment be sent to a different country from where it conducts business.
C) The third party charges lower-than-average prices for the goods and services it offers to customers.
D) The third party provides contact information that contains a single address and a telephone number.

5. Which of the following statements concerning methods that corporate spies use to steal information from other organizations is MOST ACCURATE?

A) Spies use social engineering tactics primarily for accessing confidential files found on employee desks or workstations at target companies.
B) Spies use physical infiltration to exploit technical security weaknesses so they can bypass firewalls and obtain access to company computers.
C) Spies use technical surveillance to obtain nondocumentary information about target companies that they cannot find through open sources.
D) Spies use pretexting to observe conversations at restaurants frequented by a target company's employees with the goal of obtaining sensitive information.

Solutions: