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

Section	Weight	Objectives
Topic 1: Asset Misappropriation – Non-Cash Assets	5–10%	- Inventory and equipment theft - Misuse of assets - Concealment techniques
Topic 2: Corruption Schemes	5–10%	- Conflicts of interest - Bribery and kickbacks - Illegal gratuities and extortion
Topic 3: Accounting Concepts	5–10%	- Recording and summarizing transactions - Financial statements structure - Internal control fundamentals - Basic accounting principles
Topic 4: Identity Theft	1–5%	- Types and techniques - Prevention and detection
Topic 5: Financial Statement Fraud	10–15%	- Timing and disclosure manipulations - Expense and liability understatements - Detection and red flags - Revenue and asset overstatements
Topic 6: Theft of Data and Intellectual Property	5–10%	- Data and IP theft methods - Corporate espionage - Safeguarding proprietary information
Topic 7: Asset Misappropriation – Cash Receipts	5–10%	- Prevention and detection methods - Cash larceny schemes - Cash skimming schemes
Topic 8: Asset Misappropriation – Cash Disbursements	10–15%	- Payroll schemes - Billing schemes - Expense reimbursement schemes - Check and payment tampering
Topic 9: Industry-Specific Financial Crimes	15–25%	- Cyber-enabled and cryptocurrency fraud - Real estate and securities fraud - Insurance fraud - Financial institution fraud - Healthcare fraud

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

Question #1

Which of the following is a method of identity theft prevention that is recommended for businesses?

A. Use government identification numbers as employee identification numbers
B. Audit practices involving the handling of information only when regulators require it
C. Collect government identification numbers from customers only when legally required to gather that information
D. Use encryption only when sending personal information externally through a hardwired internet connection

Reveal Solution Discussion 0

Correct Answer: C 🗳️