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ACFE CFE Exam Reference

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.

Answer: D



NEW QUESTION # 182

A __________ is a day-by-day, or chronological, record of transactions

  • A. Checkbook
  • B. Asset
  • C. Ledger
  • D. Journal

Answer: D



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.

Answer: B

Explanation:

Section: Law

Explanation/Reference:



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

Answer: A



NEW QUESTION # 185

The fraudsters' interest lies with an employer other than a company.

  • A. True
  • B. False

Answer: B



NEW QUESTION # 186

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