Certified Fraud Examiner -Fraud Schemes and Financial Crimes: CFE-Fraud-Schemes-and-Financial-Crimes Exam

"Certified Fraud Examiner -Fraud Schemes and Financial Crimes", also known as CFE-Fraud-Schemes-and-Financial-Crimes exam, is a ACFE Certification. With the complete collection of questions and answers, PrepAwayTest has assembled to take you through 355 Q&As to your CFE-Fraud-Schemes-and-Financial-Crimes Exam preparation. In the CFE-Fraud-Schemes-and-Financial-Crimes exam resources, you will cover every field and category in Certified Fraud Examiner Certification helping to ready you for your successful ACFE Certification.

Exam Code: CFE-Fraud-Schemes-and-Financial-Crimes
Exam Name: Certified Fraud Examiner -Fraud Schemes and Financial Crimes
Total Questions: 355

Certification Provider: ACFE
Corresponding Certification: Certified Fraud Examiner
Updated on: Oct 06, 2026

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

Section	Weight	Objectives
Identity Theft	1–5%	- Types and techniques - Prevention and detection
Accounting Concepts	5–10%	- Recording and summarizing transactions - Basic accounting principles - Financial statements structure - Internal control fundamentals
Corruption Schemes	5–10%	- Conflicts of interest - Bribery and kickbacks - Illegal gratuities and extortion
Theft of Data and Intellectual Property	5–10%	- Corporate espionage - Data and IP theft methods - Safeguarding proprietary information
Asset Misappropriation – Cash Disbursements	10–15%	- Billing schemes - Check and payment tampering - Expense reimbursement schemes - Payroll schemes
Financial Statement Fraud	10–15%	- Expense and liability understatements - Revenue and asset overstatements - Timing and disclosure manipulations - Detection and red flags
Industry-Specific Financial Crimes	15–25%	- Financial institution fraud - Real estate and securities fraud - Insurance fraud - Cyber-enabled and cryptocurrency fraud - Healthcare fraud
Asset Misappropriation – Cash Receipts	5–10%	- Cash larceny schemes - Cash skimming schemes - Prevention and detection methods
Asset Misappropriation – Non-Cash Assets	5–10%	- Misuse of assets - Inventory and equipment theft - Concealment techniques

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

Question #1

Horizontal analysis can BEST be described as:

A. A technique for analyzing the relationships among items on the financial statement where components are expressed as percentages of a specified base value.
B. A technique for analyzing the percentage change in individual line items on a financial statement from one accounting period to the next accounting period.
C. A technique for comparing the performance of different companies in the same industry for an extended period.
D. A technique for measuring the relationship between any two different financial statement amounts.

Reveal Solution Discussion 0

Correct Answer: B 🗳️