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Updated: Aug 16, 2026
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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Overview:
| Certification Vendor: | Association of Certified Fraud Examiners (ACFE) |
| Exam Name: | CFE Exam: Fraud Schemes and Financial Crimes |
| Exam Number: | CFE Exam - Fraud Schemes and Financial Crimes (Section) |
| Exam Format: | Multiple Choice |
| Passing Score: | 75% |
| Exam Duration: | 120 minutes |
| Real Exam Qty: | 100 |
| Available Languages: | English |
| Related Certifications: | Certified Fraud Examiner (CFE) |
| Certificate Validity Period: | Ongoing certification with Continuing Professional Education (CPE) requirements (no fixed expiration) |
| Exam Price: | Varies (ACFE membership + exam section fees) |
| Recommended Training: | ACFE Fraud Examination Training Courses |
| Exam Registration: | ACFE CFE Exam Registration |
| Sample Questions: | ACFE CFE-Fraud-Schemes-and-Financial-Crimes Sample Questions |
| Exam Way: | Computer-based, proctored online or test center delivery depending on region |
| Pre Condition: | Eligibility for CFE Exam typically requires qualifying education or relevant professional experience as defined by ACFE. |
| Official Syllabus URL: | https://www.acfe.com/cfe-exam |
ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Fraud Schemes | - Asset Misappropriation Schemes
|
| Topic 2: Fraud Investigation and Analysis | - Data analysis in fraud detection
|
| Topic 3: Financial Crimes | - Money Laundering
|
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
1. Which of the following employee behaviors could be considered a red flag of a corruption scheme?
A) An employee avoids asserting authority in areas where they are not responsible for decision-making.
B) An employee exhibits an overly friendly social relationship with a third-party contractor.
C) An employee demonstrates a low success rate in markets where competitors are known for engaging in bribery.
D) An employee has a history of submitting multiple conflict of interest forms to their Human Resources Department.
2. Which of the following is NOT a phase of the bidding process?
A) Submission
B) Postsolicitation
C) Presolicitation
D) Solicitation
3. Forced reconciliation of the account says:
A) To conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.
B) To conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
C) To conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
D) To conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
4. Bob, a purchasing agent for Gallenkamp, directed a portion of Gallenkamp's business to Oak Company. In exchange for receiving additional business, Oak Company's sales manager agreed to pay Bob a percentage of the extra profits. Which of the following BEST describes the type of corruption scheme in which Bob engaged?
A) Kickback scheme
B) Illegal gratuity scheme
C) Diversion scheme
D) Economic extortion scheme
5. Bid-rigging scheme occurs when:
A) An employee once assists a vendor in winning a contract through a single competitive bidding process.
B) An employee fraudulently assists a vendor in winning a contract through the competitive bidding process.
C) An employee once assists a vendor in winning a contract through a single competitive bidding process.
D) An employee does not assist a vendor in winning a contract through the competitive bidding process.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: B |
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