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ACFE CFE Certification Exam covers various topics related to fraud examination, including financial transactions and fraud schemes, legal elements of fraud, fraud investigation techniques, and fraud prevention and deterrence. CFE Exam consists of four sections, each with 125 multiple-choice questions, and takes around eight hours to complete. CFE exam is computer-based and can be taken at designated testing centers worldwide.
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The Association of Certified Fraud Examiners (ACFE) is a globally recognized anti-fraud organization that provides education, training, and certification to professionals in the field of fraud examination. The Certified Fraud Examiner (CFE) certification is the globally preferred credential for anti-fraud professionals, and it is awarded to individuals who meet the rigorous standards set by the ACFE. The CFE Certification Exam is one of the most challenging and prestigious exams in the field of fraud examination.
ACFE Certified Fraud Examiner Sample Questions (Q136-Q141):
NEW QUESTION # 136
In which approach, fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer.
- A. Beating accounting
- B. Outside accounting system
- C. Playing the accounting
- D. Organized accounting
Answer: B
Explanation:
Section: Financial Transactions and Fraud Schemes
NEW QUESTION # 137
Collusion or bid-rigging between bidders is called
- A. To withdraw low bids
- B. Bribery receipt
- C. Contract acceptance
- D. Bid solicitation
Answer: C
NEW QUESTION # 138
The scheme which reduces victim companies to issue fraudulent payments for goods or services that they have not received is called:
- A. Reliance billing
- B. Misappropriate claims
- C. Bogus claims
- D. Billing scheme
Answer: C
Explanation:
Section: Fraud Prevention and Deterrence
NEW QUESTION # 139
The most common method of detection in corruption cases is:
- A. Internal controls
- B. Internal audits
- C. By accident
- D. Tips
Answer: D
NEW QUESTION # 140
One reason employees might be hesitant to use PO boxes in shell company schemes is that some businesses are specially vary of sending checks to vendors that have street addresses only.
Answer: A
Explanation:
Section: Fraud Prevention and Deterrence
NEW QUESTION # 141
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