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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Fraud Schemes | - Asset Misappropriation Schemes
|
| Topic 2: Financial Crimes | - Corruption Schemes
|
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. To detect fraud committed by a health care provider, a fraud examiner should look for which of the following red flags?
A) The provider has submitted a higher-than-average number of claims for reimbursement.
B) The provider can produce a large amount of supporting documentation for claims under review.
C) The provider maintains a consistently low percentage of coding outliers in its documentation.
D) The provider creates medical records for a patient during or soon after the patient's visit.
2. Which of the following methods might a procuring employee use to engage in a bid manipulation scheme?
A) Charging for costs that are not permissible
B) Using materials that are low quality
C) Opening the bidding process at the designated time
D) Disqualifying bids that are submitted correctly
3. Which of the following are not basic types of non-sharable problems?
A) Physical isolation
B) Business reversals
C) Violation of ascribed obligations
D) Larceny by fraud
4. The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.
A) True
B) False
5. Antonia, a Certified Fraud Examiner (CFE), discovers that a loan applicant misrepresented their creditworthiness and income to qualify for a mortgage on a new house. Which type of loan fraud BEST describes the scheme that Antonia uncovered?
A) Double-pledging collateral
B) Residential loan fraud
C) Linked financing
D) Credit data blocking
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: B |
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