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

1. Which of the following are the classifications for Corruption?

A) Corruption, bribery, economic extortion, conflicts of interest
B) Bribery, economic extortion, illegal gratuities, and conflicts of interest
C) Overbilling, bribery, bid-rigging, and illegal gratuities
D) Economic extortion, bribery, illegal gratuities, and corruption

2. Which of the following is a common red flag of a bid tailoring scheme?

A) The procuring entity rebids contracts because fewer than the minimum number of bids are received.
B) Numerous bidders respond to the procuring entity's bid requests.
C) The procuring entity's request for bid submissions provides clear bid submission information.
D) There are unusually narrow specifications for the type of goods being procured.

3. To reduce his tax bill, John adds fake deductions to his personal tax return. John is MOST LIKELY engaging in:

A) Tax evasion
B) Tax misappropriation
C) Tax sheltering
D) Tax avoidance

4. Which of the following is the MOST ACCURATE statement about the different types of malware?

A) A computer worm is a program that appears useful but monitors and logs keystrokes.
B) A Trojan horse is a hidden program that displays advertisements while the computer is operating.
C) Ransomware is malicious software that locks the operating system and restricts access to data files.
D) Spyware is a software program with instructions executed every time a computer is turned on.

5. When an employee processes a fictitious refund of goods for cash, which of the following consequences occurs?

A) Merchandise is returned to the company's stockroom.
B) The amount of cash in the register remains unchanged.
C) The register log matches the amount of cash in the register.
D) The victim company's reported inventory balance is understated.

Solutions: