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CFE-Fraud-Schemes-and-Financial-Crimes Q&A - in .pdf
- Exam Code: CFE-Fraud-Schemes-and-Financial-Crimes
- Exam Name: Certified Fraud Examiner -Fraud Schemes and Financial Crimes
- Updated: Oct 02, 2026
- Q & A: 355 Questions and Answers
- Convenient, easy to study.
Printable ACFE CFE-Fraud-Schemes-and-Financial-Crimes PDF Format. It is an electronic file format regardless of the operating system platform.
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- Exam Code: CFE-Fraud-Schemes-and-Financial-Crimes
- Exam Name: Certified Fraud Examiner -Fraud Schemes and Financial Crimes
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- Updated: Oct 02, 2026
- Q & A: 355 Questions and Answers
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CFE-Fraud-Schemes-and-Financial-Crimes Q&A - Testing Engine
- Exam Code: CFE-Fraud-Schemes-and-Financial-Crimes
- Exam Name: Certified Fraud Examiner -Fraud Schemes and Financial Crimes
- Updated: Oct 02, 2026
- Q & A: 355 Questions and Answers
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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Fraud Schemes | - Fraudulent Disbursements
|
| Topic 2: Financial Crimes | - Corruption Schemes
|
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
Question #1
Which of the following is MOST ACCURATE concerning common methods that identity thieves use to steal information?
- A. Dumpster diving involves searching for sensitive personal information on used computers that have been purchased from a reseller.
- B. Shoulder surfing is the practice of exploiting another person's access capability to gain access to restricted areas.
- C. Pharming is the practice of changing a victim's email or mailing address so that the identity thief receives the victim's mail.
- D. Baiting involves leaving flash drives or similar items that have been infected with malware in places where people are likely to find them.
Correct Answer: D 🗳️
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Question #2
Which of the following statements is TRUE regarding cash-basis accounting?
- A. Cash-basis accounting is more complex to use than accrual-basis accounting.
- B. Expenses are recorded in the same period as the revenues they help generate.
- C. Revenues are generally recognized when services are provided to a customer.
- D. Revenues are recorded in the accounting system when money is received.
Correct Answer: D 🗳️
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Question #3
Which of the following statements regarding a nonconforming goods or services procurement fraud scheme is MOST ACCURATE?
- A. In a nonconforming goods or services scheme, a contractor colludes with procuring entity personnel to secure a contract for unnecessary goods or services.
- B. In a nonconforming goods or services scheme, a contractor submits a low bid with the intention of increasing the prices of their goods and services after winning the contract.
- C. In a nonconforming goods or services scheme, a contractor intentionally bills the procuring entity for labor- or material-related expenses that were not incurred.
- D. In a nonconforming goods or services scheme, a contractor uses refurbished materials when completing a project despite the procuring entity requiring new materials.
Correct Answer: D 🗳️
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Question #4
Assets that are long-lived and that differ from property, plant, and equipment that has been purchased outright or acquired under a capital lease are:
- A. Intangible Assets
- B. None of the above
- C. Tangible Assets
- D. Forced Assets
Correct Answer: A 🗳️
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Question #5
The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.
- A. True
- B. False
Correct Answer: A 🗳️
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