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

1. Bid-rigging scheme occurs when:

A) An employee once assists a vendor in winning a contract through a single competitive bidding process.
B) An employee does not assist a vendor in winning a contract through the competitive bidding process.
C) An employee once assists a vendor in winning a contract through a single competitive bidding process.
D) An employee fraudulently assists a vendor in winning a contract through the competitive bidding process.

2. Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.

A) True
B) False

3. George, a 71-year-old man, receives a fraudulent message on his computer stating that his computer has been infected by a virus. When George calls the phone number listed on the message, he speaks with a fraudster who charges him for computer repair services that are unnecessary. George has MOST LIKELY been victimized by which of the following schemes?

A) Smishing
B) Bait and switch scheme
C) Tech-support scheme
D) Pharming

4. "Anticipate possible losses and omit potential profits", this results in:

A) Symmetrical accounting
B) Bearing accounting
C) Playing accounting
D) Asymmetrical accounting

5. Which of the following methods is NOT used to detect conflicts of interest?

A) Review of vendor ownership files
B) Underbillings of assets
C) Interviews with purchasing personnel
D) Tips & Complaints

Solutions: