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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:

1. On the balance sheet, assets must equal the sum of which two components?

A) Liabilities and owners' equity
B) Revenues and cost of goods sold
C) Expenses and gross profit
D) Liabilities and expenses

2. When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:

A) Submission scheme
B) Need recognition scheme
C) Presolicitation scheme
D) False sole-source scheme

3. 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) A botnet is a secret entry point into a program that allows someone to gain access and bypass security procedures.
C) A logic bomb is code embedded into a legitimate program that is set to activate under specific conditions.
D) An infostealer is a software program that monitors and logs the keys pressed on a computer system's keyboard.

4. A tangible asset is one which is:

A) Both A & B
B) Capable of being perceived
C) Capable of being appraised
D) Neither A nor B

5. Once the expense account is closed, it becomes a historical item and probably will never be reviewed again.

A) True
B) False

Solutions: