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ACFE CFE Exam Syllabus Topics:

ACFE Certified Fraud Examiner Sample Questions (Q65-Q70):

NEW QUESTION # 65
The scheme in which the same vendor is receiving favorable treatment can be found in purchases by vendor searches.

• A. False
• B. True

Answer: B

Explanation:
Section: Investigation

NEW QUESTION # 66
What is sometimes used to overcome well-designed internal controls of a victim company?

• A. Rubber stamp supervisors
• B. Fraudulent invoices
• C. Shell company
• D. Collusion

Answer: D

NEW QUESTION # 67
Larceny is the scheme in which an employee simply takes inventory from the company premises without attempting to conceal it in the books and records.

• A. False
• B. True

Answer: B

NEW QUESTION # 68
_________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.

• A. Equity
• B. Assets
• C. Supplies
• D. Expenses

Answer: C

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 69
__________ is required if and when officers, executives or other persons in trusted positions become subjects of a criminal indictment.

• A. Disclosure
• B. Resource diversion
• C. Conflict of interest
• D. Turnaround sale or flip

Answer: A

NEW QUESTION # 70
......

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