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Achieving the CFE certification demonstrates a commitment to the field of fraud examination and is highly valued by employers in both the public and private sectors. It also provides a competitive edge for professionals looking to advance their careers in the fraud detection and prevention field. The CFE designation signifies expertise in fraud prevention, detection, and investigation, as well as a commitment to the highest ethical standards in the profession.

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ACFE Certified Fraud Examiner Sample Questions (Q106-Q111):

NEW QUESTION # 106
SIMULATION
The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.

Answer:

Explanation:
Price-level adjusted historical cost

NEW QUESTION # 107
If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referring to as:

A. Falsify shipping
B. Asset receiving scheme
C. Inventory larceny scheme
D. Fraudulent purchase

Answer: C

NEW QUESTION # 108
Every bribe is a two-sided transaction, in which where a vendor bribes a purchaser, there is someone on the vendor's side of the transaction who is not making an illicit payment.

A. True
B. False

Answer: B

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 109
____________ corrupt employees can cause inventory to be fraudulently delivered to themselves or accomplices.

A. False shipping slip
B. Fraudulent inventory slip
C. False packing slip
D. False credit slip

Answer: C

NEW QUESTION # 110
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. Payable check scheme
B. Concealed check scheme
C. Endorse check scheme
D. Legitimate check scheme

Answer: B

NEW QUESTION # 111
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