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Exam Code:	CFE-Financial-Transactions-and-Fraud-Schemes
Exam Name:	Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam
Certification Provider:	ACFE
Free Question Number:	56
Version:	v2021-02-13
Rating:
# of views:	904
# of Questions views:	22055
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Exam Question List: Question 1: If the assets are intentionally purchased by the company but...; Question 2: When employee committing the fraud removes cash from the reg...; Question 3: ________ decrease assets and expenses and/or increase liabil...; Question 4: According to Hollinger and Clark for Policy development, man...; Question 5: Theft of incoming checks usually occurs when ________ is (ar...; Question 6: The difference between assets and liabilities is called:...; Question 7: In Fraud scale pressure, opportunity and integrity variables...; Question 8: One reason employees might be hesitant to use PO boxes in sh...; Question 9: When an incorrect total is carried from the journal to the l...; Question 10: Which of the following is the criterion for bid solicitation...; Question 11: What can make it easy for an employee to skim sales or recei...; Question 12: Which of the following are not of Basic types of non-sharabl...; Question 13: Every bribe is a two-sided transaction, in which where a ven...; Question 14: ________, one of the Fraud synonyms implies that deceiving s...; Question 15: Which of the following is NOT the example of bribery prevent...; Question 16: "Anticipate possible losses and omit potential profits", thi...; Question 17: According to a survey, in principal perpetrator, males in a ...; Question 18: Which of the following is NOT the aspect of inventory purcha...; Question 19: Employees with the authority to grant discounts in order to ...; Question 20: In which approach, fraudsters produce whatever financial sta...; Question 21: When expenses used to produce income- all of them- should be...; Question 22: Accounting records are designed to be kept on subjective rat...; Question 23: A variation between the physical inventory and the perpetual...; Question 24: In which of the following process, all bidders are legally s...; Question 25: Larceny by Fraud or deception means that:...; Question 26: A ___________ occurs when an employee, manager or executive ...; Question 27: Multiple cashiers operate from a single cash drawer without ...; Question 28: A process by which several bidders conspire to split contrac...; Question 29: A journal in which all sales made on credit or cash are list...; Question 30: The most common method of detection in corruption cases is:...; Question 31: ______________ can be detected by closely examining the docu...; Question 32: _____________ involves purposeful misreporting of financial ...; Question 33: Which of the following is NOT the type of billing scheme?...; Question 34: The more power a person has over the bidding process, the mo...; Question 35: A shell company scheme in which actual goods or services are...; Question 36: How many accounts are affected in fraudulent accounting entr...; Question 37: ______________ is required not only for theft, but for proce...; Question 38: According to SAB 104, for the revenue to be typically consid...; Question 39: __________ are the amounts which are owned to other entities...; Question 40: Which check tampering red flag may indicate employees have e...; Question 41: Entering a sales total lower than the amount actually paid b...; Question 42: In ____________ scheme, a supplier pays an employee of the p...; Question 43: Physical assets including _________ and ________ are the mos...; Question 44: Which of the following is NOT the reason why senior manageme...; Question 45: Employees steal an incoming payment and then place the incom...; Question 46: Asset misappropriation schemes were the "middle children" of...; Question 47: Any expenses that are incurred but not paid by the end of th...; Question 48: The principle behind full disclosure is:...; Question 49: Collusion or bid-rigging between bidders is called...; Question 50: By what accountant means that the financial figures presente...; Question 51: A __________ is a day-by-day, or chronological, record of tr...; Question 52: The heart of book keeping system is the ___________....; Question 53: In Cressey's fraud triangle, its three of the legs are Oppor...; Question 54: A technique by which checks are numbered using a new techniq...; Question 55: ___________ allows the fraud examiner to inspect key attribu...; Question 56: A person is said to be in ________ act, when the business wh...

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