ACFE : CFE-Fraud-Schemes-and-Financial-Crimes Questions & Answers
Updated: Jun 23, 2026
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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
A) Assets
B) None of the above
C) Credentials
D) Liabilities
2. To detect fraud committed by a health care provider, a fraud examiner should look for which of the following red flags?
A) The details in the provider's supporting documentation match the health care claim.
B) There is a high percentage of coding outliers in the provider's documentation.
C) The number of claims made by the provider for reimbursement are lower than average.
D) The provider has unusually low profits compared to similar businesses in the same region.
3. Persuasive evidence of an arrangement does not exist when:
A) Capitalized expenses and Liabilities will not be up to satisfied level.
B) No written or verbal agreement exists.
C) Timings not meet properly.
D) Revenue and corresponding expenses don't match each other.
4. Which of the following methods would NOT be helpful in detecting a skimming scheme?
A) Examining journal entries for false credits made to the inventory
B) Performing physical inventory counts
C) Confirming customers' unpaid account balances
D) Comparing cash register totals to the cash count
5. Georgina works for TAK Intelligence, a competitive intelligence firm. She is tasked with gathering intelligence about ERO Corp., a competitor of one of TAK's clients. To gather the intelligence, Georgina poses as a customer and contacts ERO. She then elicits sensitive information from an ERO employee.
Georgina's approach is an example of:
A) Human intelligence
B) Scavenging
C) Baiting
D) Open-source intelligence
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: A |
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