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ACFE Certified Fraud Examiner Sample Questions (Q105-Q110):

NEW QUESTION # 105
Another way to eliminate competition in the solicitation phase of the selection process is to:

A. Solicit bid-splitting from fictitious vendors
B. Solicit bid from fictitious suppliers
C. Solicit transaction from fictitious vendors
D. None of the above

Answer: B

NEW QUESTION # 106
A variation between the physical inventory and the perpetual inventory totals is called:

A. Write-offs
B. Shrinkage
C. Altered inventory
D. Account receivable

Answer: B

NEW QUESTION # 107
The behavior profile of employees who are involved in bribery schemes may include:

A. Drug and/or alcohol addiction
B. All of the above
C. Extravagant lifestyle
D. Gambling habit

Answer: B

NEW QUESTION # 108
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 # 109
Physical tampering prevention is a check tampering technique that is used to secure bankassisted controls.

A. True
B. False

Answer: B

NEW QUESTION # 110
......

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Abigail Williams Abigail Williams

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