ACFE CFE-Fraud-Schemes-and-Financial-Crimes real exam prep : Certified Fraud Examiner -Fraud Schemes and Financial Crimes

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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

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

1. What type of fraud scheme would MOST LIKELY be revealed by identifying employees with the same government identification numbers?

A) A payment tampering scheme
B) A fraudulent commissions scheme
C) A falsified hours and salary scheme
D) A ghost employee scheme

2. A ___________ occurs when an employee, manager, or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.

A) Financial disclosure
B) Unauthorized purchase
C) Conflict of interest
D) Illegal sale

3. Skimming cases can more likely be detected by:

A) Accidents
B) Internal controls
C) Internal audits
D) Occupational frauds

4. Which of the following scenarios BEST illustrates a misrepresentation health care fraud scheme?

A) Ada is still on her ex-husband's health insurance policy and uses it to submit a claim for her hip replacement surgery.
B) Gina submits a claim to her insurance company for a dermatological procedure that she canceled before her appointment.
C) Marco is a heavy smoker but indicates that he is a nonsmoker on his insurance application so that he will be eligible for full insurance coverage.
D) Xavier is reimbursed for knee surgery by a government health care program and then submits a claim for the procedure under his private insurance policy.

5. Which of the following statements is TRUE regarding income statements?

A) Gross profit is the difference between net sales and cost of goods sold.
B) A company's operating expenses are usually listed as the first line item.
C) Gross revenue is the total amount of sales after deductions are applied.
D) Net profit is a company's earnings before operating expenses have been deducted.

Solutions: