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ACFE CFE Certification Path
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ACFE Certified Fraud Examiner Sample Questions (Q181-Q186):
NEW QUESTION # 181
Which of the following is true for Red flags associated with fictitious revenues?
- A. A usual surge in purchase by a majority of units within a company, or of purchase recorded by corporate headquarters.
- B. Slow growth or usual profitability, when not compared to other companies in the same industry.
- C. Usual growth in the number of days purchase in receivables
- D. A significant volume of sales to entries whose substance and ownership is not known.
NEW QUESTION # 182
A __________ is a day-by-day, or chronological, record of transactions
- A. Checkbook
- B. Asset
- C. Ledger
- D. Journal
NEW QUESTION # 183
Persuasive evidence of an arrangement does not exist when:
- A. Timings not meet properly
- B. No written or verbal agreement exists.
- C. Capitalized expenses and Liabilities will not be up to satisfied level
- D. Revenue and corresponding expenses doesn't match each other.
NEW QUESTION # 184
Which of the following is NOT the example of bribery prevention policies?
- A. Resource diversions
- B. Discounts
- C. Reporting gifts
- D. Business meetings
NEW QUESTION # 185
The fraudsters' interest lies with an employer other than a company.
- A. True
- B. False
NEW QUESTION # 186
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