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

1. In ____________ scheme, a supplier pays an employee of the purchasing company to write specifications that will require amendments at a later date.

A) Need recognition
B) Bid-splitting
C) False specification
D) Deliberate writing of vague specifications

2. Employees with the authority to grant discounts in order to skim revenues may use which authority?

A) Recording a discount on sale procedure
B) Internal discount sales audits
C) None of the above
D) False discounts

3. Larceny by fraud or deception means that:

A) Fails to disclose a known lien, adverse claim, or other legal impediment
B) Fails to correct a false impression
C) All of the above
D) Creates or reinforces a false impression

4. Organizations that had external audits actually had higher median losses and longer-lasting fraud schemes than those organizations that were not audited.

A) False
B) True

5. To detect fraud committed by a health care provider, a fraud examiner should look for which of the following red flags?

A) The provider can produce a large amount of supporting documentation for claims under review.
B) The provider maintains a consistently low percentage of coding outliers in its documentation.
C) The provider has submitted a higher-than-average number of claims for reimbursement.
D) The provider creates medical records for a patient during or soon after the patient's visit.

Solutions: