Try and practice the latest ACFE : CFE-Fraud-Schemes-and-Financial-Crimes real questions & answers
Updated: Jun 25, 2026
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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. Which of the following measures would be MOST EFFECTIVE in helping a company detect electronic payment tampering fraud?
A) Ask all vendors if they have received any duplicate payments.
B) Investigate customer complaints about any payments that were applied to their account later than they expected.
C) Review any non-payroll payments made to employees.
D) Complete bank reconciliations once a quarter to catch any anomalies in payment amounts and payees.
2. Which of the following scenarios is an example of upcoding ?
A) Dr. Loomis uses three procedure codes when submitting a claim for a surgery that she performed that is supposed to be billed using one procedure code
B) Cindy receives payment in exchange for allowing an unnecessary surgical procedure to be completed on her that is then billed to her health care program
C) Dr. Raul advises a patient with a small fracture in her leg to use crutches, but he submits the claim using a code to indicate that he placed a cast on the patient
D) Landon inflates a medical bill that he wants to receive reimbursement for by misrepresenting the amount of the bill
3. Fraudsters use the accounting system as a tool to generate the results they want in ___________ approach:
A) Beating accounting
B) Organized accounting
C) All of the above
D) Playing the accounting
4. Financial statement fraud is BEST described as the intentional or accidental misstatement of amounts in the financial statements.
A) False
B) True
5. Which of the following statements is TRUE regarding the prevention of inventory theft?
A) The inventory requisition form should be completed by the same person who is responsible for incoming shipments.
B) The person who is responsible for shipping inventory should also be responsible for converting inventory to scrap.
C) The purchasing supervisor should conduct the physical inventory count.
D) Shipping documents should be prenumbered and controlled.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: D |
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