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Updated: Jun 23, 2026
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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. __________ is required if and when officers, executives, or other persons in trusted positions become subjects of a criminal indictment.
A) Conflict of interest
B) Turnaround sale or flip
C) Disclosure
D) Resource diversion
2. Which of the following scenarios BEST illustrates a misrepresentation health care fraud scheme?
A) Marco is a heavy smoker but indicates that he is a nonsmoker on his insurance application so that he will be eligible for full insurance coverage.
B) Xavier is reimbursed for knee surgery by a government health care program and then submits a claim for the procedure under his private insurance policy.
C) Ada is still on her ex-husband's health insurance policy and uses it to submit a claim for her hip replacement surgery.
D) Gina submits a claim to her insurance company for a dermatological procedure that she canceled before her appointment.
3. A client contacts Emma, a Certified Fraud Examiner (CFE), and explains that they prepaid a commission to a broker for help with obtaining a loan. However, after sending the payment for services, the client did not receive a response from the broker and is unable to contact them. This type of fraud is known as a(n):
A) Bait and switch scheme
B) Split deposit scheme
C) Scavenger scheme
D) Advance-fee scheme
4. Accounting records are designed to be kept on subjective rather than objective evidence.
A) True
B) False
5. Which of the following are used in a short-term skimming scheme?
A) Unrecorded sales, understated sales, and theft of incoming checks
B) False company accounts, understated sales, and theft of incoming checks
C) Unrecorded sales, understated sales, and dual endorsements
D) Understated sales, theft of incoming checks, and check-for-currency substitutions
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: B | Question # 5 Answer: A |
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