ACFE Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes

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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. The price of an asset on which the asset is selling at on the open market in a transaction between a willing buyer and a willing seller is called:

A) Material value
B) Cost value
C) Absolute value
D) Fair value

2. Conflict of interest cases are more easily prevented than detected.

A) True
B) False

3. The essential elements of a ________ are an actual or constructive taking away of the goods or property of another without the consent and against the will of the owner and with a felonious intent.

A) None of the above
B) Fiduciary
C) Abuse
D) Larceny

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

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

5. To detect fraud committed by a health care provider, a fraud examiner should look for which of the following red flags?

A) The provider maintains a consistently low percentage of coding outliers in its documentation.
B) The provider has submitted a higher-than-average number of claims for reimbursement.
C) The provider creates medical records for a patient during or soon after the patient's visit.
D) The provider can produce a large amount of supporting documentation for claims under review.

Solutions: