ACFE CFE-Fraud-Schemes-and-Financial-Crimes Questions & Answers - in .pdf
- Total Q&A: 355
- Update: Jun 23, 2026
- Price: $59.99
- Vendor: ACFE
- Exam Code: CFE-Fraud-Schemes-and-Financial-Crimes
- Exam Name: Certified Fraud Examiner -Fraud Schemes and Financial Crimes
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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. Which of the following statements is TRUE regarding an analytical review of financial statements in relation to inventory theft?
A) If sales and cost of goods sold both remain unchanged, it might indicate that inventory theft has occurred.
B) Any significant percentage change in the cost of goods sold indicates inventory theft, regardless of the change in sales.
C) If the change in cost of goods sold is significantly higher than the change in sales, it might indicate inventory theft.
D) It is not likely that an analytical review of financial statements would help uncover instances of inventory theft.
2. Which of the following statements regarding measures for detecting a cash larceny scheme is MOST ACCURATE?
A) The individual responsible for the cash receipts function should compare cash receipts journal entries with bank statement deposits.
B) The cashier should be responsible for preparing register count sheets and reconciling them with cash register totals.
C) Cash receipts listings should be prepared and confirmed after receipts are submitted to the accounts receivable bookkeeper.
D) Any journal entries that are made to cash accounts should be reviewed, analyzed, and traced to their source documentation.
3. The essential elements of a ________ are an actual or constructive taking away of the goods or property of another without the consent and against the will of the owner and with a felonious intent.
A) None of the above
B) Larceny
C) Fiduciary
D) Abuse
4. Jonathan, a Certified Fraud Examiner (CFE), is tasked with identifying potential indicators of intrusion into his employer's computer network. Which of the following might indicate that the organization's network has been compromised or accessed without authorization?
A) When logging into the computer network, employees receive a reminder to change their log-in passwords before they expire.
B) Network users are prompted to install unfamiliar software onto their computers.
C) Users are denied access to network files they do not typically use in their organizational role.
D) The network is receiving data from a country where one of the organization's suppliers is located.
5. Security audits and tests, incident response plans, and separation of duties are all examples of which of the following types of cybersecurity controls?
A) Logical access controls
B) Technical security controls
C) Administrative security controls
D) Physical access controls
Solutions:
Question # 1
Answer: C | Question # 2
Answer: D | Question # 3
Answer: B | Question # 4
Answer: B | Question # 5
Answer: C |
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