Exam Name: Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam
Certification Provider: ACFE
Corresponding Certification: Certified Fraud Examiner
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ACFE CFE-Financial-Transactions-and-Fraud-Schemes Exam Syllabus Topics:
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Economical and practical
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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Sample Questions:
Larceny by fraud or deception means that:
- A. Fails to disclose a known lien, adverse claim, or other legal impediment
- B. Fails to correct a false impression
- C. All of the above
- D. Creates or reinforces a false impression
Correct Answer: C 🗳️
Explanation: Only visible for Pass4sureCert members. You can sign-up / login (it's free).
Ada uses her mother's government identification card to impersonate her mother and obtain health care for herself under her mother's insurance benefits. Which type of patient health care fraud scheme is Ada MOST LIKELY committing?
- A. Multiple claims fraud
- B. Misrepresentations fraud
- C. Third-party fraud
- D. Fictitious claims fraud
Correct Answer: C 🗳️
Explanation: Only visible for Pass4sureCert members. You can sign-up / login (it's free).
Which of the following is a common red flag of procurement fraud schemes involving collusion among contractors?
- A. Bid prices decline when a new contractor enters the competition.
- B. All contractors submit bids that are consistently low.
- C. More competitors than usual submit bids on a project or product.
- D. The winning bidder does not subcontract any work to a third party.
Correct Answer: B 🗳️
Explanation: Only visible for Pass4sureCert members. You can sign-up / login (it's free).
Which of the following is NOT an example of bribery prevention policies?
- A. Business meetings
- B. Resource diversions
- C. Reporting gifts
- D. Discounts
Correct Answer: B 🗳️
Explanation: Only visible for Pass4sureCert members. You can sign-up / login (it's free).
_________ is defined as a person who works for the victim organization and who is the primary culprit.
Reveal Solution Discussion 0Correct Answer:
Employee perpetrator
* Rationale for Correct Answer:In occupational fraud, the primary culprit is generally the employee (insider) who abuses their position of trust. By definition, occupational fraud involves someone inside the organization exploiting their role.
* Key Concept:Employee perpetrator as the primary fraud actor in occupational fraud schemes.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Fraud Tree introduction - Occupational Fraud and Abuse Definition.
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