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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

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

Question 1

Jake is building a cybersecurity training program to educate his company about the different types and vehicles of malware that could threaten the company's network and computer systems. Which of the following statements is MOST ACCURATE?

A. A trapdoor is a type of malware designed to execute various instructions every time a computer is turned on.
B. An infostealer is a software program that monitors and logs the keys pressed on a computer system's keyboard.
C. A logic bomb is code embedded into a legitimate program that is set to activate under specific conditions.
D. A botnet is a secret entry point into a program that allows someone to gain access and bypass security procedures.

Question 2

When expenses used to produce income-all of them-should be matched in a consistent manner against that income, this is referred to:

A. Expense
B. Financial record
C. Equity
D. Accrual basis accounting

Question 3

Which of the following measures is a best practice for preventing expense reimbursement schemes?

A. Provide employees with cash advances to limit the amount of funds that could be misappropriated.
B. Establish a policy that only requires employees to submit supporting documentation for their expenses if they fall into certain high-risk categories.
C. Inform employees that expense reports will be periodically audited to ensure they meet the company's guidelines.
D. Ask employees to submit their expense reports directly to the department that processes reimbursements without manager review.

Question 4

Which of the following scenarios describes a card skimming or shimming scheme?

A. None of the above.
B. While processing a payment concealed from the customer's view, a retail employee uses a small device to scan and record the customer's payment card information.
C. After processing a customer's payment, a server returns with the receipt but keeps the payment card hoping that the customer does not notice.
D. An imitation website is created to deceive users into providing their payment card information.

Question 5

One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.

Solutions: