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ACFE certification CFE exam test software

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Earning the CFE credential can open up many new career opportunities for professionals in fields such as accounting, law enforcement, auditing, and compliance. It can also provide a competitive advantage in the job market and help professionals advance their careers. The ACFE also offers a range of resources and networking opportunities to support CFEs throughout their careers, including continuing education programs, conferences, and online communities.

>> CFE Exam Questions And Answers <<

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ACFE Certified Fraud Examiner Sample Questions (Q138-Q143):

NEW QUESTION # 138
According to accounting principles, ________ and ________ should be recorded or atched in the same accounting period; failing to do so violates the matching principle of AAP.

A. Capitalized expenses and Liabilities
B. Income statement and Long-term contracts
C. Revenue and Income statement
D. Revenue and corresponding expenses

Answer: D

NEW QUESTION # 139
Which of the following is NOT the reason why senior management will overstate business statement?

A. Show a pattern of growth to support sale of a business
B. Meet personal performance criteria
C. Trigger performance related compensation
D. Comply with debit covenants

Answer: D

NEW QUESTION # 140
Which sale occurs when the accomplice of the employee-fraudster "buys" merchandise, but the employee does not ring up the sale, and the accomplice takes the merchandise without making any payment?

A. Fake sale
B. Fraudster sale
C. Preliminary sale
D. Whole sale

Answer: A

NEW QUESTION # 141
The person or persons who have access to __________ are often the targets of unethical vendors seeking an advantage in the process.

A. Tailor specifications
B. Sealed bids
C. Bid-splitting
D. General purchasing

Answer: B

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 142
What is sometimes used to overcome well-designed internal controls of a victim company?

A. Fraudulent invoices
B. Collusion
C. Rubber stamp supervisors
D. Shell company

Answer: B

NEW QUESTION # 143
......

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James Moore James Moore

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