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Updated: Jun 23, 2026
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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. Skimming is:
A) The addition of cash from a victim entity prior to its entry in an accounting system.
B) The removal of cash from a victim entity prior to its entry in an accounting system.
C) The removal of cash from a victim entity after its entry in an accounting system.
D) None of above
2. ____________ is a process by which a bookkeeper records all transactions and can adjust the books.
A) Financial statement
B) Accounting Cycle
C) None of all
D) Journal Entries
3. Jake is building a cybersecurity training program to educate his company about the different types and vehicles of malware that could threaten the company's network and computer systems. Which of the following statements is MOST ACCURATE?
A) A logic bomb is code embedded into a legitimate program that is set to activate under specific conditions.
B) An infostealer is a software program that monitors and logs the keys pressed on a computer system's keyboard.
C) A trapdoor is a type of malware designed to execute various instructions every time a computer is turned on.
D) A botnet is a secret entry point into a program that allows someone to gain access and bypass security procedures.
4. Which of the following signs is MOST LIKELY to indicate that a third-party vendor or contractor is engaging in a corruption scheme?
A) The third party is consistently awarded contracts based on a reputation for providing higher quality services than its competitors.
B) The third party charges lower-than-average prices for the goods and services it offers to customers.
C) The third party provides contact information that contains a single address and a telephone number.
D) The third party requests that payment be sent to a different country from where it conducts business.
5. What can make it easy for an employee to skim sales or receivables?
A) Internal audits and recording procedures
B) Revenue sources and recording procedures
C) Poor collection and recording procedures
D) Register manipulations and recording procedures
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: D | Question # 5 Answer: C |
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