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

1. Which of the following offender types are people who take the money and run away?

A) Offender types
B) None of the above
C) Long-term violators
D) Absconders

2. Which of the following are the classifications for Corruption?

A) Bribery, economic extortion, illegal gratuities, and conflicts of interest
B) Overbilling, bribery, bid-rigging, and illegal gratuities
C) Corruption, bribery, economic extortion, conflicts of interest
D) Economic extortion, bribery, illegal gratuities, and corruption

3. According to best practices regarding large cash transactions with customers as provided by the Financial Action Task Force (FATF) Recommendations, which of the following transactions would require a report to be filed with the appropriate designated government agency?

A) A cash payment for an international food purchase of a sum above the jurisdiction's designated threshold
B) A cash payment to a domestic legal professional of a sum below the jurisdiction's designated threshold
C) A domestic cash purchase of gold jewelry for a sum above the jurisdiction's designated threshold
D) An international cash purchase of casino credits for a sum below the jurisdiction's designated threshold

4. Which of the following is the amount of money that would be realized upon the sale of the asset at some point in the future, less the costs associated with owning, operating, and selling it?

A) Cost
B) Going concern
C) Fair value
D) Net realizable value

5. Which of the following search is used for unusually high incidence of returns and allowances scheme?

A) Allowances by vendors
B) None of the above
C) Disposals of allowances than reorders
D) Returns and allowances

Solutions: