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

1. Jake is building a cybersecurity training program to educate his company about the different types and vehicles of malware that could threaten the company's network and computer systems. Which of the following statements is MOST ACCURATE?

A) An infostealer is a software program that monitors and logs the keys pressed on a computer system's keyboard.
B) A logic bomb is code embedded into a legitimate program that is set to activate under specific conditions.
C) A botnet is a secret entry point into a program that allows someone to gain access and bypass security procedures.
D) A trapdoor is a type of malware designed to execute various instructions every time a computer is turned on.

2. Which of the following is NOT a common way that a procuring employee might engage in a bid manipulation scheme?

A) Opening bids prematurely
B) Altering bids
C) Extending bid opening dates without justification
D) Using low-quality materials

3. Which of the following recommendations for individuals is likely to be MOST EFFECTIVE in preventing identity theft?

A) Limit the reuse of passwords or passphrases to no more than two accounts, websites, or devices.
B) Create answers to security questions using unique details that cannot be verified easily through public sources of information.
C) Move all files containing personal information to the recycle bin for deletion before disposing of a laptop or computer.
D) Refrain from using email to send personal information unless contacting reputable organizations.

4. By removing a tangible asset from the business (a debit), the books will be ___________ by the exact amount of the tangible asset misappropriated.

A) False debits
B) None of all
C) Journal Entries
D) Out-of-balance

5. Not having any accounts receivable that are overdue is a common red flag of fictitious revenue schemes.

A) False
B) True

Solutions: