ACFE Certified Fraud Examiner CFE-Fraud-Schemes-and-Financial-Crimes

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

1. What can make it easy for an employee to skim sales or receivables?

A) Register manipulations and recording procedures
B) Revenue sources and recording procedures
C) Internal audits and recording procedures
D) Poor collection and recording procedures

2. The principle behind full disclosure is:

A) None of above
B) Any material deviation from GAAP must be explained to the writer of the financial information.
C) Any material deviation from GAAP must be explained to the reader of the financial information.
D) Any material deviation from SAS must be explained to the writer of the financial information.

3. Security audits and tests, incident response plans, and separation of duties are all examples of which of the following types of cybersecurity controls?

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

4. A method for gaining unauthorized access to a computer system whereby the attacker deceives victims into disclosing personal information or convinces them to commit acts that facilitate the attacker's intended scheme is known as:

A) IP spoofing
B) Social engineering
C) Packet sniffing
D) Electronic piggybacking

5. The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.

Solutions: