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Updated: Jun 26, 2026
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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. ___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.
2. Which of the following is the MOST ACCURATE statement about the phases of procurements involving open and free competition among contractors?
A) In the presolicitation phase, prospective contractors prepare and submit their bids.
B) In the post-award and administration phase, the parties that were contracted perform their contractual obligations.
C) In the bid evaluation and award phase, the procuring entity issues the solicitation document.
D) In the solicitation phase, the procuring entity identifies its needs and develops the criteria used to award the contract.
3. Not having any accounts receivable that are overdue is a common red flag of fictitious revenue schemes.
A) False
B) True
4. When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.
A) False
B) True
5. Which of the following reasons is an acceptable justification for departing from generally accepted accounting principles (GAAP)?
A) Reporting a transaction in a way that is compliant with GAAP would be significantly more expensive.
B) A departure from GAAP would make the company appear more profitable.
C) Applying a different accounting framework would increase the organization's ability to grow internationally.
D) The expected costs of following GAAP exceed the expected benefits of compliance.
Solutions:
| Question # 1 Answer: Only visible for members | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: D |
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