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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Overview:
| Certification Vendor: | Association of Certified Fraud Examiners (ACFE) |
|---|---|
| Exam Name: | CFE Exam: Fraud Schemes and Financial Crimes |
| Exam Number: | CFE Exam - Fraud Schemes and Financial Crimes (Section) |
| Certificate Validity Period: | Ongoing certification with Continuing Professional Education (CPE) requirements (no fixed expiration) |
| Exam Duration: | 120 minutes |
| Exam Format: | Multiple Choice |
| Passing Score: | 75% |
| Related Certifications: | Certified Fraud Examiner (CFE) |
| Available Languages: | English |
| Real Exam Qty: | 100 |
| Exam Price: | Varies (ACFE membership + exam section fees) |
| Recommended Training: | ACFE Fraud Examination Training Courses |
| Exam Registration: | ACFE CFE Exam Registration |
| Sample Questions: | ACFE CFE-Fraud-Schemes-and-Financial-Crimes Sample Questions |
| Exam Way: | Computer-based, proctored online or test center delivery depending on region |
| Pre Condition: | Eligibility for CFE Exam typically requires qualifying education or relevant professional experience as defined by ACFE. |
| Official Syllabus URL: | https://www.acfe.com/cfe-exam |
ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Fraud Schemes | - Asset Misappropriation Schemes
|
| Financial Crimes | - Money Laundering
|
| Fraud Investigation and Analysis | - Evidence collection and documentation
|
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
Which of the following is NOT the aspect of inventory purchase?
- A. Inventory for year 2 will be much greater than year 1.
- B. Increased sales in year 2 are unexpected and purchase of inventory does not keep pace with the sales.
- C. Might be some fraud scheme in inventory.
- D. Inventory purchases purposely increase in year 1 only to be liquidated in year 2.
Correct Answer: A 🗳️
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___________ is to allow the owner, investors, creditors, and others with an interest to know the appropriate book worth of the business at a particular date.
- A. Balance sheet
- B. Financial record
- C. Income statement
- D. Equity
Correct Answer: A 🗳️
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The process of disguising illegal proceeds as legitimate proceeds that criminals have a right to possess and spend can BEST be described as:
- A. Concealment of assets
- B. Asset trafficking
- C. Cross-border financing
- D. Money laundering
Correct Answer: D 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
____________ corrupt employees can cause inventory to be fraudulently delivered to themselves or accomplices.
- A. Fraudulent inventory slip
- B. False shipping slip
- C. False credit slip
- D. False packing slip
Correct Answer: D 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
Which of the following is a condition that facilitates insider cyberfraud?
- A. Access privileges are restricted to assigned job functions.
- B. Separation of duties exists in the data center.
- C. Production programs are run during the business day.
- D. Access logs are not reviewed by management.
Correct Answer: D 🗳️
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