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

1. When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:

A) False sole-source scheme
B) Submission scheme
C) Presolicitation scheme
D) Need recognition scheme

2. Several people who work in real estate collude to obtain a loan for the construction of a residential building on a property that does not exist. The co-conspirators divide the proceeds among themselves and leave the lender with no collateral to seize when loan payments are not made. Which of the following BEST describes this scheme?

A) Phantom lien
B) Daisy chain
C) Air loan
D) Property flopping

3. Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.

A) True
B) False

4. A scheme is classified as a Conflict of Interest:

A) when a dealer must have some kind of dealership interest in the vendor submitting the stock.
B) when an employee must have some kind of ownership or employment interest in the vendor submitting the invoice.
C) when a purchaser must have some kind of ownership or employment interest in the vendor submitting the purchase.
D) when a salesman must have some kind of ownership or employment interest in the vendor submitting the sales.

5. Which of the following is FALSE concerning methods that corporate spies generally use to steal information from other organizations?

A) Spies primarily use social engineering to search for confidential information on employee desks or workstations at the target company.
B) Spies often gain direct access to a target company by obtaining employment as a security officer or a member of the maintenance staff.
C) Spies use technical surveillance to obtain nondocumentary information about target companies that cannot be found through open sources.
D) Spies often create counterfeit employee badges to gain entry into a target company.

Solutions: