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

1. 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) Scavenging
B) Open-source intelligence
C) Baiting
D) Human intelligence

2. ___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.

3. __________ are the amounts which are owed to other entities:

A) Supplies
B) Assets
C) Liabilities
D) Expenses

4. ____________ corrupt employees can cause inventory to be fraudulently delivered to themselves or accomplices.

A) False packing slip
B) False credit slip
C) False shipping slip
D) Fraudulent inventory slip

5. Which of the following statements regarding new account fraud is MOST ACCURATE?

A) Fraud is more likely to occur in established accounts than in accounts that are newly opened.
B) New account fraud can be defined as any fraud that occurs on an account within the first year that it is open.
C) Mobile deposits are at high risk for new account fraud because face-to-face transactions are not required.
D) Automated teller machines (ATMs) are rarely targets of new account fraud because most ATMs have cameras installed.

Solutions: