Prepare with ACFE CFE-Fraud-Schemes-and-Financial-Crimes exam practice material, pass for sure
Updated: Aug 12, 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 |
| Available Languages: | English |
| Related Certifications: | Certified Fraud Examiner (CFE) |
| Exam Format: | Multiple choice, Computer-based testing |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | No fixed expiration (requires ongoing CPE compliance to maintain certification) |
| Passing Score: | 75% |
| Real Exam Qty: | 100 (per section) |
| 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 |
|---|---|
| Financial Crimes | - Financial Statement Fraud
|
| Fraud Schemes | - Asset Misappropriation Schemes
|
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. Which of the following is NOT a red flag of register disbursement schemes?
A) Personal checks from cashiers are found in the cash register.
B) Cashiers are authorized to void their own transactions.
C) Voids just over the review limit have been approved by a supervisor.
D) There are gaps in the transaction numbers on the register log.
2. Which of the following statements regarding using front businesses as a method of laundering money is MOST ACCURATE?
A) Front businesses can often be detected because these businesses have a large number of customers during peak operating hours and high income.
B) Money launderers are able to benefit from using front businesses to hide their illegal income because they can easily avoid paying taxes on that income.
C) Front businesses are a favored method because it is difficult to match the costs associated with providing customers food, liquor, and entertainment with the revenues produced.
D) Bars, restaurants, and nightclubs are commonly used as front businesses because these venues tend to charge relatively low prices and customers rarely vary in their purchases.
3. __________ can be defined as conduct detrimental to the organization and to the employee.
A) All of the above
B) Employee deviance
C) Employee theft
D) Employee fraud
4. Which of the following is NOT the reason why senior management will overstate business statements?
A) Show a pattern of growth to support sale of a business
B) Meet personal performance criteria
C) Trigger performance-related compensation
D) Comply with debt covenants
5. Which of the following items do NOT appear on the balance sheet?
A) Expenses
B) Assets
C) Owners' equity
D) Liabilities
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: D | Question # 5 Answer: A |
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