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Last Updated: Oct 10, 2026
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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Practice Q&A's
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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Overview:
| Certification Vendor: | Association of Certified Fraud Examiners (ACFE) |
|---|---|
| Exam Name: | Fraud Schemes and Financial Crimes |
| Exam Number: | CFE-Fraud-Schemes-and-Financial-Crimes |
| Passing Score: | 75% |
| Exam Price: | USD 480 (includes first attempt of all 3 sections; retake: USD 110 per section) |
| Available Languages: | Spanish, German, Italian, Chinese, English, Arabic, French, Portuguese |
| Related Certifications: | CFE - Fraud Prevention and Deterrence CFE - Fraud Investigations and Legal Issues |
| Real Exam Qty: | 120 |
| Exam Format: | Closed-book, Multiple-choice, True/False |
| Certificate Validity Period: | Exam scores valid 5 years; credential valid 3 years with continuing education |
| Exam Duration: | 150 minutes |
| Recommended Training: | ACFE CFE Exam Prep Course Fraud Examiners Manual |
| Exam Registration: | ACFE Certification Portal Prometric Scheduling |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Remote proctoring via Prometric ProProctor; In-person at Prometric test centers; closed-book format |
| Pre Condition: | ACFE Associate Membership; minimum 40 eligibility points (education + experience + professional credentials); no prior exam required |
| Official Syllabus URL: | https://www.acfe.com/cfe-credential/about-the-cfe-exam |
ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Corruption Schemes | 5–10% | - Illegal gratuities and extortion - Bribery and kickbacks - Conflicts of interest |
| Theft of Data and Intellectual Property | 5–10% | - Corporate espionage - Safeguarding proprietary information - Data and IP theft methods |
| Accounting Concepts | 5–10% | - Basic accounting principles - Internal control fundamentals - Financial statements structure - Recording and summarizing transactions |
| Financial Statement Fraud | 10–15% | - Timing and disclosure manipulations - Expense and liability understatements - Detection and red flags - Revenue and asset overstatements |
| Asset Misappropriation – Cash Disbursements | 10–15% | - Payroll schemes - Billing schemes - Expense reimbursement schemes - Check and payment tampering |
| Asset Misappropriation – Non-Cash Assets | 5–10% | - Concealment techniques - Misuse of assets - Inventory and equipment theft |
| Industry-Specific Financial Crimes | 15–25% | - Real estate and securities fraud - Insurance fraud - Financial institution fraud - Healthcare fraud - Cyber-enabled and cryptocurrency fraud |
| Asset Misappropriation – Cash Receipts | 5–10% | - Cash larceny schemes - Prevention and detection methods - Cash skimming schemes |
| Identity Theft | 1–5% | - Prevention and detection - Types and techniques |
CFE-Fraud-Schemes-and-Financial-Crimes Exam: Honest Answers
A complete package backed by a full service system: 355 practice questions for the ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes exam in three formats — a printable, expert-prepared PDF with instant download; a Desktop Test Engine for Windows that simulates the real exam with two practice modes and works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. Also included: a free demo, 365 days of free updates renewed continuously by experts, a 50% renewal discount afterward, unlimited installations, and 24-hour full-time online service.
The official ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes outline organizes the exam into 9 domains. The three heaviest are Financial Statement Fraud (10–15%), Corruption Schemes (5–10%), and Asset Misappropriation – Cash Disbursements (10–15%). The complete list is in the topics section above, and the 355 practice questions at PracticeMaterial cover every domain.
The CFE-Fraud-Schemes-and-Financial-Crimes exam is a ACFE certification exam covering the ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes syllabus shown above. It contributes to these credential paths: CFE - Fraud Investigations and Legal Issues, CFE - Fraud Prevention and Deterrence. It has a reputation for being demanding — which is exactly why the credential carries weight with employers in 2026. PracticeMaterial prepares you with 355 practice questions in PDF, Desktop Test Engine, and Online Test Engine formats.
You need 75% to pass the ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes exam, and registration costs USD 480 (includes first attempt of all 3 sections; retake: USD 110 per section). Since retakes are priced the same, verifying readiness with the PracticeMaterial practice engines first is simply good budgeting.
ACFE recommends these training resources for the ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes exam:
Pair the training with the 355 practice questions from PracticeMaterial — renewed continuously, they keep your practice aligned with the newest exam information.
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Remote proctoring via Prometric ProProctor; In-person at Prometric test centers; closed-book format Register for the ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes exam through these official channels:
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The ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes exam presents 120 within 150 minutes. That pacing is part of the challenge — rehearse it with the timed mode in the PracticeMaterial Desktop Test Engine.
ACFE Associate Membership; minimum 40 eligibility points (education + experience + professional credentials); no prior exam required Requirements are updated from time to time, so confirm the latest on the official ACFE exam page before scheduling.
ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:
Which of the following is NOT a standard of generally accepted accounting principles (GAAP)?
- A. Quality control
- B. Cost
- C. Conservatism
- D. Full disclosure
Correct Answer: A 🗳️
Explanation: Only visible for PracticeMaterial members. You can sign-up / login (it's free).
Which of the following measures would be MOST EFFECTIVE in helping a company detect electronic payment tampering fraud?
- A. Ask all vendors if they have received any duplicate payments.
- B. Review any non-payroll payments made to employees.
- C. Investigate customer complaints about any payments that were applied to their account later than they expected.
- D. Complete bank reconciliations once a quarter to catch any anomalies in payment amounts and payees.
Correct Answer: B 🗳️
Explanation: Only visible for PracticeMaterial members. You can sign-up / login (it's free).
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
- A. Liabilities
- B. None of the above
- C. Assets
- D. Credentials
Correct Answer: C 🗳️
Explanation: Only visible for PracticeMaterial members. You can sign-up / login (it's free).
Which of the following search is used for unusually high incidence of returns and allowances scheme?
- A. Allowances by vendors
- B. None of the above
- C. Returns and allowances
- D. Disposals of allowances than reorders
Correct Answer: C 🗳️
Explanation: Only visible for PracticeMaterial members. You can sign-up / login (it's free).
Which of the following statements is TRUE regarding income statements?
- A. Most companies present net sales as the first line item.
- B. Gross profit is equal to revenues minus operating expenses.
- C. Gross revenue is the total amount of sales after all deductions are applied.
- D. Net profit is the difference between total sales and the cost of goods sold.
Correct Answer: A 🗳️
Explanation: Only visible for PracticeMaterial members. You can sign-up / login (it's free).
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