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ACFE Certified Fraud Examiner Sample Questions (Q60-Q65):
NEW QUESTION # 60
Which of the following is NOT standard of generally accepted accounting principles?
Answer: B
Explanation:
Section: Financial Transactions and Fraud Schemes
NEW QUESTION # 61
Occupational fraud and abuse is a (an) __________ of doing business, in much the same way that we pay expenses for electricity, taxes and wages.
Answer: D
Explanation:
Section: Financial Transactions and Fraud Schemes
NEW QUESTION # 62
Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does not results from theft.
Answer: A
Explanation:
Section: Financial Transactions and Fraud Schemes
NEW QUESTION # 63
Fill in Blank
__________ means that traditional bribery statutes proscribe only payments made to influence the decisions of government agents or employees.
Answer:
Explanation:
Official act
NEW QUESTION # 64
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
Answer: A
NEW QUESTION # 65
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