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

Exam Code: CFE-Fraud-Schemes-and-Financial-Crimes
Exam Name: Certified Fraud Examiner -Fraud Schemes and Financial Crimes
Updated: Oct 07, 2026
Q & A: 355 Questions and Answers

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

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

Question #1

Which of the following is one of the sections on the statement of cash flows?

A. Cash flows from purchasing activities
B. Cash flows from earnings activities
C. Cash flows from financing activities
D. Cash flows from strategic activities

Reveal Solution Discussion 0

Correct Answer: C 🗳️