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ACFE CFE-INVESTIGATION Exam Dumps

ACFE CFE-INVESTIGATION Exam Dumps

Certified Fraud Examiner (CFE) - Investigation

Total Questions : 170
Update Date : December 01, 2024
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CFE-INVESTIGATION Exam Dumps


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ACFE CFE-INVESTIGATION Sample Questions

Question # 1

People commit financial statement fraud to: 

A. Conceal false business performances
B. Preserve personal status/control
C. Maintain personal income
D. Stand outside the accounting system



Question # 2

Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?

A. Endorse check scheme
B. Legitimate check scheme
C. Payable check scheme
D. Concealed check scheme



Question # 3

______________ can be detected by closely examining the documentation submitted with the cash receipts. 

A. Voided purchases
B. Fictitious refunds
C. Approved transaction
D. None of the above



Question # 4

When employees avoid detection in a refund scheme to keep the sizes of the disbursement low, is referred to:

A. Small disbursements
B. Very small disbursements
C. Simple disbursements
D. None of the above



Question # 5

Skimming is: 

A. The removal of cash from a victim entity prior to its entry in an accounting system.
B. The addition of cash from a victim entity prior to its entry in an accounting system.
C. The removal of cash from a victim entity after its entry in an accounting system.
D. None of above 



Question # 6

A voucher is: 

A. a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased, and the internal receiving reports that verify the purchased items have been delivered.
B. a figure that includes the sale order that was send to the dealer, the vendor invoice listing the cost and quantity of items sold, and the internal receiving reports that verify the purchased items have been delivered.
C. a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased, and the external receiving reports that verify the items have been sold.
D. a mammogram that includes the purchase order that was send to the purchaser, the purchaser invoice listing the benefits and quantity of items purchased, and the internal receiving reports that verify the purchased items have been sold. 



Question # 7

Conflict of interest cases are more easily prevented than detected. 

A. True
B. False



Question # 8

Which of the following is NOT the example of bribery prevention policies?

A. Reporting gifts
B. Discounts
C. Business meetings
D. Resource diversions 



Question # 9

Another way to eliminate competition in the solicitation phase of the selection process is to: 

A. Solicit bid from fictitious suppliers
B. Solicit transaction from fictitious vendors
C. Solicit bid-splitting from fictitious vendors
D. None of the above