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

1. Joe's automobile insurance policy expired in June. In August, Joe was involved in an automobile accident, and his vehicle was severely damaged. After the accident, Joe contacted his insurance company and reinstated the policy. In September, Joe then submitted a claim with a September accident date for the damages that occurred to his vehicle in August. Joe has engaged in which of the following insurance schemes?

A) Inflated damages
B) Past posting
C) Vehicle repair
D) Staged accident

2. Which of the following options is the BEST example of a technical security control that organizations can use to block unauthorized or unverified transmissions?

A) Cipher locks
B) Data classification
C) Firewalls
D) Application security

3. Which of the following statements is TRUE regarding the prevention of inventory theft?

A) Shipping documents should be prenumbered and controlled.
B) The person who is responsible for shipping inventory should also be responsible for converting inventory to scrap.
C) The inventory requisition form should be completed by the same person who is responsible for incoming shipments.
D) The purchasing supervisor should conduct the physical inventory count.

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

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

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

Solutions: