ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam : Certified Fraud Examiner -Fraud Schemes and Financial Crimes

CFE-Fraud-Schemes-and-Financial-Crimes actual test

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

Section	Weight	Objectives
Topic 1: Asset Misappropriation – Non-Cash Assets	5–10%	- Misuse of assets - Inventory and equipment theft - Concealment techniques
Topic 2: Industry-Specific Financial Crimes	15–25%	- Real estate and securities fraud - Insurance fraud - Healthcare fraud - Cyber-enabled and cryptocurrency fraud - Financial institution fraud
Topic 3: Accounting Concepts	5–10%	- Financial statements structure - Recording and summarizing transactions - Internal control fundamentals - Basic accounting principles
Topic 4: Corruption Schemes	5–10%	- Illegal gratuities and extortion - Conflicts of interest - Bribery and kickbacks
Topic 5: Identity Theft	1–5%	- Types and techniques - Prevention and detection
Topic 6: Asset Misappropriation – Cash Disbursements	10–15%	- Payroll schemes - Expense reimbursement schemes - Check and payment tampering - Billing schemes
Topic 7: Financial Statement Fraud	10–15%	- Expense and liability understatements - Detection and red flags - Revenue and asset overstatements - Timing and disclosure manipulations
Topic 8: Theft of Data and Intellectual Property	5–10%	- Corporate espionage - Data and IP theft methods - Safeguarding proprietary information
Topic 9: Asset Misappropriation – Cash Receipts	5–10%	- Prevention and detection methods - Cash larceny schemes - Cash skimming schemes

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

Question #1

Baker, an employee of ABC Corporation, is the only employee who has control of the purchasing function for his department. Baker authorizes an order for supplies that ABC does not need and uses these supplies to make improvements to his house. This is an example of what kind of fraud?

A. Theft of inventory
B. Pay-and-return scheme
C. Pass-through scheme
D. Personal purchases with company funds

Reveal Solution Discussion 0

Correct Answer: D 🗳️