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Robert Half International identifies the CFE as “required … one of the most marketable credentials today” and AE Feldman, a leading executive research firm, says that “… CFE has become the point of reference for fraud.”

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ACFE Certified Fraud Examiner Sample Questions (Q17-Q22):

NEW QUESTION # 17
Collusion or bid-rigging between bidders is called

• A. Contract acceptance
• B. Bid solicitation
• C. To withdraw low bids
• D. Bribery receipt

Answer: A

NEW QUESTION # 18
Depreciation is especially applicable when companies try to overvalue their assets and net worth; the lower their depreciation expense, the higher the company's profits.

• A. False
• B. True

Answer: B

NEW QUESTION # 19
A tangible asset is one which is:

• A. Neither A nor B
• B. Both A & B
• C. capable of being perceived
• D. capable of being appraised

Answer: B

NEW QUESTION # 20
Which of the following factors is NOT included in most financial statement schemes?

• A. Improper asset valuations
• B. Fictitious revenues
• C. Concealed liabilities and expenses
• D. Persuasive Evidence

Answer: D

NEW QUESTION # 21
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.

• A. True
• B. False

Answer: B

NEW QUESTION # 22
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