ACFE CFE Exam Questions


Vendor Name: ACFE
Certification Name:Certified Fraud Examiner
Exam Name:Certified Fraud Examiner

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ACFE CFE Exam Questions


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CFE Exam Sample Questions:



In which approach, fraudsters produce whatever financial statements they wish, perhaps
using just a typewriter or a personal computer.

 

Organized accounting

 

Playing the accounting

 

Beating accounting

 

Outside accounting system 


Outside accounting system 






In Cressey’s fraud triangle, its three of the legs are Opportunity, Pressure and

 

Violation

 

Isolation

 

Rationalization

 

None of the above


Rationalization






________ decrease assets and expenses and/or increase liabilities and/or equity

 

Journal Entries

 

Debit

 

Credit

 

None of all 


Credit






Which check tampering red flag may indicate employees have embezzled cash and
charged the embezzlement to expense accounts?

 

Voided checks

 

Payable checks

 

Missing checks

 

Duplicate checks


Missing checks






Which of the following is NOT the reason to bribe employees of the purchaser? 

 

To ensure receipt of a late bid

 

To extend the bid opening date

 

To ensure bid-splitting

 

To falsify the bid log


To ensure bid-splitting




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