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ACFE CFE certification exam is a comprehensive test that covers a wide range of topics related to fraud investigation and prevention. CFE exam is divided into four sections, including Fraud Prevention and Deterrence, Financial Transactions and Fraud Schemes, Investigation, and Legal Elements of Fraud. Each section of the exam is designed to test the candidate's knowledge and skills in a specific area of fraud examination. CFE Exam consists of 125 multiple-choice questions, and candidates are given four hours to complete the exam.

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The CFE Exam consists of four sections: Financial Transactions and Fraud Schemes, Law, Investigation, and Fraud Prevention and Deterrence. CFE exam is computer-based and consists of 125 multiple-choice questions, with a time limit of four hours. The passing score for the exam is 75%, and the exam is offered in multiple languages around the world.

ACFE Certified Fraud Examiner Sample Questions (Q160-Q165):

NEW QUESTION # 160
Forced reconciliation of the account says:

A. to conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
B. to conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
C. to conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
D. to conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.

Answer: A

NEW QUESTION # 161
Which of the following is NOT standard of generally accepted accounting principles?

A. Cost
B. Quality control
C. Conservatism
D. Full disclosure

Answer: B

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 162
Fill in the Blanks
__________ means that traditional bribery statutes proscribe only payments made to influence the decisions of government agents or employees.

Answer:

Explanation:
Officialact

NEW QUESTION # 163
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.

A. Corruption
B. Lacking approval authority
C. Diverting business to vendors
D. Bribery

Answer: D

NEW QUESTION # 164
Which of the following is NOT the reason to bribe employees of the purchaser?

A. To extend the bid opening date
B. To ensure bid-splitting
C. To ensure receipt of a late bid
D. To falsify the bid log

Answer: B

NEW QUESTION # 165
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CFE Exam Torrent & CFE Study Materials & CFE Actual Exam

Hot Exam CFE Sample | Easy To Study and Pass Exam at first attempt & Free Download CFE: Certified Fraud Examiner

ACFE Certified Fraud Examiner Sample Questions (Q160-Q165):

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