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ACFE Certified Fraud Examiner Sample Questions (Q114-Q119):

NEW QUESTION # 114
The prime targets for skimming schemes which are hard to monitor and predict such as late fees and parking fees, are:

• A. Revenue sources
• B. Internal audits
• C. Recorded sales
• D. Register manipulations

Answer: A Explanation:
Section: Financial Transactions and Fraud Schemes
Explanation/Reference:
NEW QUESTION # 115
The scheme in which the same vendor is receiving favorable treatment can be found in purchases by vendor searches.

• A. True
• B. False

Answer: A
NEW QUESTION # 116
A technique by which checks are numbered using a new technique that is revealed by a colored highlighter pen or by a bright light held behind the check is called:

• A. Embossed pearlescent numbering
• B. None of the above
• C. Holographic safety border
• D. Microline numbering

Answer: C
NEW QUESTION # 117
Which of the following factors is NOT included in most financial statement schemes?

• A. Persuasive Evidence
• B. Fictitious revenues
• C. Concealed liabilities and expenses
• D. Improper asset valuations

Answer: A Explanation:
Section: Financial Transactions and Fraud Schemes
NEW QUESTION # 118
The most common method for billing scheme is:

• A. Accident
• B. Register
• C. Tips
• D. None of the above

Answer: C
NEW QUESTION # 119
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