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

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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

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

Question #1
Persuasive evidence of an arrangement does not exist when:

A. No written or verbal agreement exists.
B. Revenue and corresponding expenses don't match each other.
C. Capitalized expenses and Liabilities will not be up to satisfied level.
D. Timings not meet properly.

Question #2
Which of the following is NOT a method for stealing inventory and other assets?

A. Purchasing and receiving schemes
B. Larceny schemes
C. Asset requisition and transfer
D. Sales & Equipment handling

Question #3
Which of the following is NOT a standard of generally accepted accounting principles (GAAP)?

A. Conservatism
B. Cost
C. Full disclosure
D. Quality control

Question #4
Which of the following is the criterion for bid solicitation?

A. Allowing the purchaser to discuss possible employment with the contractor
B. To withdraw low bids
C. To falsify the bid log
D. Containing false statements

Question #5
________ decrease assets and expenses and/or increase liabilities and/or equity.

A. Journal Entries
B. Credit
C. Debit
D. None of all

Solutions: