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

2. Which of the following is one of the sections on the statement of cash flows?

A) Cash flows from financing activities
B) Cash flows from strategic activities
C) Cash flows from earnings activities
D) Cash flows from purchasing activities

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

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

4. A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:

A) Conversion
B) None of the above
C) Embezzlement
D) Fiduciary Capacity

5. Larceny by fraud or deception means that:

A) All of the above
B) Fails to correct a false impression
C) Fails to disclose a known lien, adverse claim, or other legal impediment
D) Creates or reinforces a false impression

Solutions: