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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

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

1. Which of the following is NOT a distinguishing characteristic of a Ponzi scheme?

A) Promoters of Ponzi schemes promise investors uncommonly high returns.
B) Participants are paid based on the number of new investors that they recruit.
C) Participants believe that they are making a legitimate investment.
D) Promoters of Ponzi schemes engage in minimal amounts of valid commerce or investments.

2. According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

A) Liabilities
B) Credentials
C) None of the above
D) Assets

3. When expenses used to produce income-all of them-should be matched in a consistent manner against that income, this is referred to:

A) Accrual basis accounting
B) Equity
C) Expense
D) Financial record

4. The most common method of detection in corruption cases is:

A) Tips
B) Internal audits
C) By accident
D) Internal controls

5. Which of the following scenarios is an example of upcoding?

A) Dr. Smith performed a hysterectomy on Roberta. Dr. Smith submits an insurance claim using three procedure codes instead of the single code normally used for a hysterectomy.
B) Steven receives medical services prior to his new insurance going into effect. Before submitting the claim, he changes the service date on his bill so that it will be covered by insurance.
C) Dr. Catz spends 15 minutes with a patient. She later submits a bill to the patient's insurance company using a code that corresponds to an office visit lasting 60 minutes.
D) Hope is diagnosed with an ear infection. Hope's doctor writes her a prescription for a name brand medication instead of prescribing a less expensive generic medication.

Solutions: