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Exam Code:CFE
Exam Name:Certified Fraud Examiner
Certification Provider:ACFE
Free Question Number:120
Version:v2022-03-18
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# of Questions views:23417
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Other Version
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Exam Question List
Question 1: A shell company scheme in which actual goods or services are...
Question 2: The essential elements of a ________ are an actual or constr...
Question 3: __________ is required if and when officers, executives or o...
Question 4: The difference between assets and liabilities is called:...
Question 5: Which check tampering red flag may indicate employees have e...
Question 6: Every bribe is a two-sided transaction, in which where a ven...
Question 7: The principle behind full disclosure is:...
Question 8: Which of the following is NOT standard of generally accepted...
Question 9: Which of the four basic measures, if properly installed and ...
Question 10: Delivery has not occurred or services have not been rendered...
Question 11: Which of the following is true for Red flags associated with...
Question 12: According to SAB 104, for the revenue to be typically consid...
Question 13: The principle behind full disclosure is:...
Question 14: ________, one of the Fraud synonyms implies that deceiving s...
Question 15: Depreciation is especially applicable when companies try to ...
Question 16: The principal way to detect omitted credits from books of ac...
Question 17: According to Hollinger and Clark for Policy development, man...
Question 18: When employees avoid detection in a refund scheme to keep th...
Question 19: Which of the following is the amount of money that would be ...
Question 20: In Cressey's fraud triangle, its three of the legs are Oppor...
Question 21: The fraudsters' interest lies with an employer other than a ...
Question 22: _________ revenues involve the recording sales of goods or s...
Question 23: Perceived certainty of detection is directly related to empl...
Question 24: When an incorrect total is carried from the journal to the l...
Question 25: Which of the following is NOT the method for stealing invent...
Question 26: _____________ involves purposeful misreporting of financial ...
Question 27: The scheme in which the same vendor is receiving favorable t...
Question 28: Undisclosed payments made by vendors to employees of purchas...
Question 29: Fraudsters use the accounting system as a tool to generate t...
Question 30: A tangible asset is one which is:...
Question 31: Asset misappropriation schemes were the "middle children" of...
Question 32: Any expenses that are incurred but not paid by the end of th...
Question 33: Which of the following are the classifications for the Corru...
Question 34: When expenses used to produce income- all of them- should be...
Question 35: Verify supporting documentation on outstanding checks writte...
Question 36: A special scheme in which employees know their employer is s...
Question 37: Entering a sales total lower than the amount actually paid b...
Question 38: Larceny by Fraud or deception means that:...
Question 39: Assets that are long-lived and that differ from property, pl...
Question 40: A typical issue involving material and fraud would be:...
Question 41: The act of an official or fiduciary person who unlawfully an...
Question 42: One reason employees might be hesitant to use PO boxes in sh...
Question 43: The difference between assets and liabilities is called:...
Question 44: Physical tampering prevention is a check tampering technique...
Question 45: Larceny is the scheme in which an employee simply takes inve...
Question 46: Which sale occurs when the accomplice of the employee-frauds...
Question 47: ____________ is a process by which a bookkeeper records all ...
Question 48: According to Hollinger and Clark for Policy development, man...
Question 49: A variation between the physical inventory and the perpetual...
Question 50: The forms that allow noncash assets to be moved from one loc...
Question 51: A __________ is a day-by-day, or chronological, record of tr...
Question 52: Placing any restriction in the solicitation documents that t...
Question 53: Which of the following search is used for unusually high inc...
Question 54: __________ is required if and when officers, executives or o...
Question 55: ________ increase assets and expenses and/or decrease liabil...
Question 56: According to a survey, in principal perpetrator, males in a ...
Question 57: ________ decrease assets and expenses and/or increase liabil...
Question 58: In Cressey's fraud triangle, its three of the legs are Oppor...
Question 59: Which of the following are used in a short-term skimming sch...
Question 60: ____________ is a process by which a bookkeeper records all ...
Question 61: In which phase of competitive bidding process, fraudsters at...
Question 62: ____________ is a summary of the account balances carried in...
Question 63: Which of the following is not the skimming scheme?...
Question 64: The more power a person has over the bidding process, the mo...
Question 65: Asset misappropriations have an effect on the liabilities an...
Question 66: One final means of concealing a register scheme, as with man...
Question 67: The heart of book keeping system is the ___________....
Question 68: A fabricated name and the post office box that an employee u...
Question 69: What is sometimes used to overcome well-designed internal co...
Question 70: Which of the following can constitute a bribe, even if the i...
Question 71: When employee committing the fraud removes cash from the reg...
Question 72: _________ normally are carried on an organization's books as...
Question 73: The seller's price to the buyer is not fixed or determinable...
Question 74: What is sometimes used to overcome well-designed internal co...
Question 75: Which of the following are not of Basic types of non-sharabl...
Question 76: Revenue is recognized when it is:...
Question 77: Skimming cases can more likely to be detected by:...
Question 78: False billing scheme states that:...
Question 79: ____________ is a summary of the account balances carried in...
Question 80: The most common method for billing scheme is:...
Question 81: A shell company scheme in which actual goods or services are...
Question 82: The seller's price to the buyer is not fixed or determinable...
Question 83: Persuasive evidence of an arrangement does not exist when:...
Question 84: How many accounts are affected in fraudulent accounting entr...
Question 85: Which of the following is true for Red flags associated with...
Question 86: The scheme which reduces victim companies to issue fraudulen...
Question 87: Maintain the presence of a manager or supervisor near the ar...
Question 88: The fraudsters' interest lies with an employer other than a ...
Question 89: In which of the following process, all bidders are legally s...
Question 90: Occupational fraud and abuse is a (an) __________ of doing b...
Question 91: A person is said to be in ________ act, when the business wh...
Question 92: When employees committing the fraud removes cash from the re...
Question 93: What is sometimes used to overcome well-designed internal co...
Question 94: The fraudsters' interest lies with an employer other than a ...
Question 95: ____________ is a process by which a bookkeeper records all ...
Question 96: A technique by which checks are numbered using a new techniq...
Question 97: Delivery has not occurred or services have not been rendered...
Question 98: A journal in which all sales made on credit or cash are list...
Question 99: __________ may be defined as the offering, giving, receiving...
Question 100: ____________ corrupt employees can cause inventory to be fra...
Question 101: __________ can be defined as conduct detrimental to the orga...
Question 102: According to accounting principles, ________ and ________ sh...
Question 103: ___________ should be examined to see that all are properly ...
Question 104: Forced reconciliation of the account says:...
Question 105: Which of the following is the amount of money that would be ...
Question 106: Which of the following is NOT the phase of the bidding proce...
Question 107: The price of an asset on which the asset is selling at on th...
Question 108: Skimming is:
Question 109: Which sale occurs when the accomplice of the employee-frauds...
Question 110: Which of the following search is used for unusually high inc...
Question 111: __________ can be defined as conduct detrimental to the orga...
Question 112: ___________ is to allow the owner, investors, creditors and ...
Question 113: Perceived certainty of detection is directly related to empl...
Question 114: Forced reconciliation of the account says:...
Question 115: Which of the following is NOT the example of bribery prevent...
Question 116: People commit financial statement fraud to:...
Question 117: Multiple cashiers operate from a single cash drawer without ...
Question 118: When expenses used to produce income- all of them- should be...
Question 119: Employees steal an incoming payment and then place the incom...
Question 120: Which of the following is not the skimming scheme?...