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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

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

1. Delivery has not occurred or services have not been rendered when:

A) A written order exists but contains a right of return.
B) Until installation and customer testing and acceptance has occurred.
C) Both A & B
D) Neither A nor B

2. Financial statement fraud is BEST described as the intentional or accidental misstatement of amounts in the financial statements.

A) True
B) False

3. ______________ is required not only for theft, but for procedures to detect errors, avoid waste, and ensure a proper amount of inventory is maintained.

4. Which of the following is NOT one of the information security goals that should be achieved to secure an e- commerce system for users and account holders?

A) Non-repudiation
B) Availability of data
C) Accuracy of data
D) Authentication

5. According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

A) Assets
B) Credentials
C) None of the above
D) Liabilities

Solutions: