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

1. Jake is building a cybersecurity training program to educate his company about the different types and vehicles of malware that could threaten the company's network and computer systems. Which of the following statements is MOST ACCURATE?

A) A logic bomb is code embedded into a legitimate program that is set to activate under specific conditions.
B) An infostealer is a software program that monitors and logs the keys pressed on a computer system's keyboard.
C) A trapdoor is a type of malware designed to execute various instructions every time a computer is turned on.
D) A botnet is a secret entry point into a program that allows someone to gain access and bypass security procedures.

2. A fictitious revenue scheme often results in which of the following situations?

A) An increase in accounts receivable that are long overdue
B) A lack of accounts receivable written off as bad debt expense
C) A low amount of outstanding accounts receivable
D) Accounts receivable that are consistently paid several days late

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

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

4. Which of the following actions would constitute intellectual property theft?

A) A corporate agent encourages a friend who works in research and development at a competing organization to apply for a position at the agent's company.
B) A corporate agent reviews open-source information about a competitor to gather data on its financial performance during the previous year.
C) A corporate agent submits false invoices to an accounts payable employee at a competing organization to obtain payment for services that were not rendered.
D) A corporate agent accesses a competitor's computer network and obtains files that discuss the competitor's future pricing strategy.

5. Which of the following statements about the different types of malware is MOST ACCURATE?

A) Spyware is any software application that displays advertisements while it is operating.
B) A Trojan horse is a program that appears useful but contains hidden code that causes damage.
C) Ransomware is software that collects and reports information about a computer user without the user's knowledge or consent.
D) A computer worm is a form of malicious software that locks a user's operating system and restricts access to data files.

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