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Updated: Sep 26, 2026
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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Overview:
| Certification Vendor: | Association of Certified Fraud Examiners (ACFE) |
|---|---|
| Exam Name: | Certified Fraud Examiner (CFE) Exam – Fraud Schemes and Financial Crimes |
| Exam Number: | CFE-FSFC |
| Passing Score: | 75% |
| Related Certifications: | Certified Fraud Examiner (CFE) |
| Real Exam Qty: | 100 (per section) |
| Certificate Validity Period: | No fixed expiration (requires ongoing CPE compliance to maintain certification) |
| Available Languages: | English |
| Exam Duration: | 120 minutes |
| Exam Format: | Multiple choice, Computer-based testing |
| Sample Questions: | ACFE CFE-Fraud-Schemes-and-Financial-Crimes Sample Questions |
| Exam Way: | Computer-based, available via online proctoring or authorized testing centers |
| Pre Condition: | Eligibility typically requires either a combination of education (bachelor's degree or equivalent) and fraud-related professional experience (commonly 2 years), plus ACFE membership and passing all four CFE exam sections. |
| Official Syllabus URL: | https://www.acfe.com |
ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Fraud Schemes | - Fraudulent Disbursements
|
| Topic 2: Financial Crimes | - Corruption Schemes
|
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
Which of the following is NOT a standard of generally accepted accounting principles (GAAP)?
- A. Full disclosure
- B. Quality control
- C. Conservatism
- D. Cost
Correct Answer: B 🗳️
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Which of the following is an example of a technical security control that organizations can use to secure computer systems and communication networks?
- A. Application security
- B. Human audits
- C. Data security
- D. Penetration testing
Correct Answer: A 🗳️
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Which of the following statements regarding a nonconforming goods or services procurement fraud scheme is MOST ACCURATE?
- A. In a nonconforming goods or services scheme, a contractor colludes with procuring entity personnel to secure a contract for unnecessary goods or services.
- B. In a nonconforming goods or services scheme, a contractor intentionally bills the procuring entity for labor- or material-related expenses that were not incurred.
- C. In a nonconforming goods or services scheme, a contractor submits a low bid with the intention of increasing the prices of their goods and services after winning the contract.
- D. In a nonconforming goods or services scheme, a contractor uses refurbished materials when completing a project despite the procuring entity requiring new materials.
Correct Answer: D 🗳️
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Theft of incoming checks usually occurs when ________ is (are) in charge of opening the mail and recording the receipt of payments.
- A. None of the above
- B. Single employee
- C. Two employees
- D. More than two employees
Correct Answer: B 🗳️
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Which of the following is a common red flag of procurement fraud schemes involving collusion among contractors?
- A. All contractors submit bids that are consistently low.
- B. More competitors than usual submit bids on a project or product.
- C. Bid prices decline when a new contractor enters the competition.
- D. The winning bidder does not subcontract any work to a third party.
Correct Answer: A 🗳️
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