ACFE CFE-Fraud-Schemes-and-Financial-Crimes : 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. Requiring senior staff at a publicly traded company to clear company stock purchases or sales with the company's legal department can help to prevent which of the following types of securities fraud schemes?

A) Churning
B) Insider trading
C) Parking
D) Selling away

2. According to Hollinger and Clark, for policy development, management must pay attention to:

A) Enforcement of sanctions
B) Neither A nor B
C) Both A & B
D) A clear understanding regarding theft behavior

3. ______________ is required not only for theft, but for procedures to detect errors, avoid waste, and ensure a proper amount of inventory is maintained.

4. Which of the following is the MOST APPROPRIATE technique for detecting a nonconforming goods or services scheme?

A) Determining if the costs of the contract have exceeded or are expected to exceed the value of the contract
B) Reviewing correspondence and contract files for indications of noncompliance regarding specifications
C) Interviewing complaining contractors and unsuccessful bidders about the presence of red flags
D) Comparing the direct and indirect labor account totals from the prior year to the current year

5. Which of the following controls BEST describes the safeguards an organization implements to provide protection for computing resources by increasing security policies and awareness, conducting security audits and tests, and properly classifying data?

A) Administrative security controls
B) Logical access controls
C) Technical security controls
D) Physical access controls

Solutions: