Exam Name: Certified Fraud Examiner -Fraud Schemes and Financial Crimes
Certification Provider: ACFE
Corresponding Certification: Certified Fraud Examiner
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Updated: Sep 28, 2026
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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Fraud Investigation and Analysis | - Evidence collection and documentation
|
| Financial Crimes | - Money Laundering
|
| Fraud Schemes | - Asset Misappropriation Schemes
|
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does not result from theft.
- A. False
- B. True
Correct Answer: A 🗳️
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The essential elements of a ________ are an actual or constructive taking away of the goods or property of another without the consent and against the will of the owner and with a felonious intent.
- A. None of the above
- B. Larceny
- C. Fiduciary
- D. Abuse
Correct Answer: B 🗳️
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Aleksander, a Certified Fraud Examiner (CFE), is attempting to identify potential indicators of intrusion into his organization's computer network. Which of the following signs might indicate that an intrusion has occurred?
- A. Users are denied access to network files they typically use in their organizational role.
- B. Updates are automatically installed to the operating systems of computers on the network.
- C. Network users receive data from a country where one of the organization's clients is located.
- D. Members of leadership receive a reminder to change their login passwords before they expire.
Correct Answer: A 🗳️
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To reduce his tax bill, John adds fake deductions to his personal tax return. John is MOST LIKELY engaging in:
- A. Tax sheltering
- B. Tax evasion
- C. Tax misappropriation
- D. Tax avoidance
Correct Answer: B 🗳️
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________ decrease assets and expenses and/or increase liabilities and/or equity.
- A. Debit
- B. Credit
- C. None of all
- D. Journal Entries
Correct Answer: B 🗳️
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