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

1. The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others, is called:

A) Overbilling
B) Conflict of interest
C) Corruption
D) Bribery

2. By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.

A) Misappropriations
B) Fraudulent statement
C) Conservatism
D) Matching

3. Ada uses her mother's government identification card to impersonate her mother and obtain health care for herself under her mother's insurance benefits. Which type of patient health care fraud scheme is Ada MOST LIKELY committing?

A) Fictitious claims fraud
B) Multiple claims fraud
C) Third-party fraud
D) Misrepresentations fraud

4. Which of the following are used in a short-term skimming scheme?

A) Unrecorded sales, understated sales, and dual endorsements
B) Unrecorded sales, understated sales, and theft of incoming checks
C) Understated sales, theft of incoming checks, and check-for-currency substitutions
D) False company accounts, understated sales, and theft of incoming checks

5. Cynthia receives a fraudulent text message that appears to be from her credit card company. The message claims that the company has detected suspicious card transactions and provides a link for her to click to sign into her account for more information. Cynthia is MOST LIKELY being targeted by which of the following types of social engineering schemes?

A) Vishing
B) Pharming
C) Catfishing
D) Smishing

Solutions: