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

1. The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others, is called:

A) Overbilling
B) Corruption
C) Bribery
D) Conflict of interest

2. Which of the following is the MOST ACCURATE statement about the different types of malware?

A) A computer worm is a program that appears useful but monitors and logs keystrokes.
B) A Trojan horse is a hidden program that displays advertisements while the computer is operating.
C) Ransomware is malicious software that locks the operating system and restricts access to data files.
D) Spyware is a software program with instructions executed every time a computer is turned on.

3. A ____________ can be very costly for an organization to undertake, both in terms of money and time spent.

4. __________ inventory and other assets is a relatively common way for fraudsters to remove assets from the books before or after they are stolen.

A) Write-offs
B) False shipping slip
C) Altered
D) Perpetual

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

A) 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.
B) 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.
C) 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.
D) 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.

Solutions: