PDF Version DemoACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Overview:
| Certification Vendor: | Association of Certified Fraud Examiners (ACFE) |
| Exam Name: | Certified Fraud Examiner (CFE) Exam – Fraud Schemes and Financial Crimes |
| Exam Number: | CFE-FSFC |
| Related Certifications: | Certified Fraud Examiner (CFE) |
| Real Exam Qty: | 100 (per section) |
| Exam Duration: | 120 minutes |
| Available Languages: | English |
| Certificate Validity Period: | No fixed expiration (requires ongoing CPE compliance to maintain certification) |
| Passing Score: | 75% |
| Exam Format: | Multiple choice, Computer-based testing |
| Sample Questions: | ACFE CFE-Fraud-Schemes-and-Financial-Crimes Sample Questions |
| Exam Way: | Computer-based, available via online proctoring or authorized testing centers |
| Pre Condition: | Eligibility typically requires either a combination of education (bachelor's degree or equivalent) and fraud-related professional experience (commonly 2 years), plus ACFE membership and passing all four CFE exam sections. |
| Official Syllabus URL: | https://www.acfe.com |
ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Fraud Schemes | - Asset Misappropriation Schemes
|
| Financial Crimes | - Financial Statement Fraud
|
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.
A) Matching
B) Fraudulent statement
C) Conservatism
D) Misappropriations
2. ___________ and __________ are used to increase (or decrease) the equity account.
A) None of all
B) Journal Entries & Debit
C) Journal Entries & Credit
D) Journal Entries & Transactions
3. Which of the following is TRUE regarding ghost employee schemes?
A) The ghost employee must be someone who has never worked for the victim company.
B) The ghost employee must be added to the payroll.
C) The ghost employee must be classified as an exempt employee.
D) The ghost employee must be a fictitious person.
4. Which of the following is NOT a method for stealing inventory and other assets?
A) Larceny schemes
B) Asset requisition and transfer
C) Purchasing and receiving schemes
D) Sales & Equipment handling
5. Which of the following is the MOST ACCURATE statement about the different types of malware?
A) Ransomware is malicious software that locks the operating system and restricts access to data files.
B) A Trojan horse is a hidden program that displays advertisements while the computer is operating.
C) Spyware is a software program with instructions executed every time a computer is turned on.
D) A computer worm is a program that appears useful but monitors and logs keystrokes.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: D | Question # 5 Answer: A |
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