Exam Name: Certified Fraud Examiner -Fraud Schemes and Financial Crimes
Certification Provider: ACFE
Corresponding Certification: Certified Fraud Examiner
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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Crimes | - Banking and Payment Fraud
|
| Fraud Investigation and Analysis | - Data analysis in fraud detection
|
| Fraud Schemes | - Financial Statement Fraud
|
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The CFE-Fraud-Schemes-and-Financial-Crimes exam is the official assessment for the ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes certification from ACFE. Across the wide landscape of IT certifications, this credential verifies that you can apply its published objectives in realistic scenarios — and since most candidates aim to succeed in one focused attempt, the quality of your practice material is the variable that matters most.
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Passing the CFE-Fraud-Schemes-and-Financial-Crimes exam requires 75%, and the registration fee is Varies (ACFE membership + exam section fees). Since one focused attempt is the goal for most candidates, thorough practice beforehand protects both your score and your wallet.
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Eligibility for CFE Exam typically requires qualifying education or relevant professional experience as defined by ACFE.
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The official outline organizes the CFE-Fraud-Schemes-and-Financial-Crimes exam into weighted domains, including:
- Fraud Investigation and Analysis ()
- Fraud Schemes ()
- Financial Crimes ()
The ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes practice questions at NewPassLeader are built around these same objectives — request the free demo by email to see how the content maps onto them.
The CFE-Fraud-Schemes-and-Financial-Crimes exam contains 100 questions with 120 minutes minutes to complete them. Timed practice under the same limits is the reliable way to make that constraint feel routine.
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.
Reveal Solution Discussion 0Correct Answer:
Sampling
* Rationale for Correct Answer: Sampling is a fraud examination technique that enables investigators to review a subset of documents rather than all records. Properly designed sampling provides reasonable assurance and allows focus on anomalies or red flags.
* Key Concept: Sampling in fraud examination and audit testing.
Reference: ACFE Fraud Examiners Manual (2020 International Edition) , Fraud Examination Techniques
- Sampling and Document Review .
Which of the following is an example of a cash larceny scheme?
- A. Sarah returned a $250 mirror to the store. Jenna, the cashier, recorded a $350 return on the cash register and kept the remaining $100.
- B. Paul sold insurance policies to individuals but never filed the policies with the insurance company. He then stole the customers' payments, which he was able to do because the insurance company did not know the policies existed.
- C. Emily is an accounts receivable clerk. She stole Customer A's monthly payment. When Customer B's payment arrived, she applied it to Customer A's account. When Customer C's payment arrived, she applied it to Customer B's account.
- D. Mark, a cashier, knew the access code for Joe's cash register. He logged in as Joe and processed transactions as usual. He then took $50 from the register at the end of his shift.
Correct Answer: D 🗳️
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According to SAB 104, for revenue to be considered realized or realizable and earned, which of the following criteria is NOT met?
- A. Persuasive evidence of an arrangement exists
- B. Collectability is reasonably assured
- C. Timings have been met
- D. Services have been rendered
Correct Answer: C 🗳️
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Which of the following statements is MOST ACCURATE regarding how the challenges in government and public sector fraud prevention differ from those in the private sector?
- A. Unlike government and public sector organizations, private sector organizations often have to shift and reallocate fraud prevention resources based on legal requirements.
- B. Unlike government and public sector organizations, fraud prevention efforts for private sector organizations are often guided by the prevailing government's opinions and priorities.
- C. Government and public sector organizations generally have greater control of their organizational operations and objectives than private sector organizations.
- D. Fraud prevention initiatives tend to be implemented less quickly in government and public sector organizations due to the need for staffing changes and budget readjustments.
Correct Answer: D 🗳️
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Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.
- A. False
- B. True
Correct Answer: B 🗳️
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