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

1. Organizations that had external audits actually had higher median losses and longer-lasting fraud schemes than those organizations that were not audited.

A) True
B) False

2. Which of the following measures would be MOST EFFECTIVE in helping a financial institution prevent new account fraud?

A) Question when customers use small cash deposits to open an account with the financial institution.
B) Contact third-party credit reporting agencies and customer identification services to verify the customer' s identity.
C) Send a communication to all of the customer's previous residences to verify that they lived at those locations.
D) Require that the customer's employer submit a letter of recommendation to the financial institution.

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

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

4. A tangible asset is one which is:

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

5. ___________ and __________ are used to increase (or decrease) the equity account.

A) Journal Entries & Debit
B) Journal Entries & Credit
C) Journal Entries & Transactions
D) None of all

Solutions: