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Updated: Jun 27, 2026
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ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. _____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.
A) Fraudulent statement
B) None of the above
C) Corruption
D) Asset misappropriations
2. Which of the following is NOT the reason why senior management will overstate business statements?
A) Comply with debt covenants
B) Show a pattern of growth to support sale of a business
C) Trigger performance-related compensation
D) Meet personal performance criteria
3. 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 bid evaluation and award phase, the procuring entity issues the solicitation document.
C) In the solicitation phase, the procuring entity identifies its needs and develops the criteria used to award the contract.
D) In the post-award and administration phase, the parties that were contracted perform their contractual obligations.
4. According to the recommended methodology for responding to cybersecurity incidents, which of the following activities should occur during the detection and analysis step?
A) Creating an incident response plan
B) Restoring control of the systems that were affected
C) Limiting the damage caused by the attack
D) Identifying all breaches that occurred
5. Financial statement fraud is committed by:
A) Mid and lower-level employees
B) All of the above
C) Organized criminals
D) Senior Management
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: D | Question # 5 Answer: D |
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