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ACFE Certified Fraud Examiner Sample Questions (Q16-Q21):

NEW QUESTION # 16
Revenue is recognized when it is:

• A. Fictitious and Earned
• B. Realized and Evidenced
• C. Realized and Earned
• D. All of the above

Answer: C
NEW QUESTION # 17
CORRECT TEXT
One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for _____. Answer: ** Explanation:
Pending
NEW QUESTION # 18**
CORRECT TEXT
A _________ can be very costly for an organization to undertake, both in terms of money and time spent. Answer: ** Explanation:
Pending
NEW QUESTION # 19**
If the assets are intentionally purchased by the company but simply misappropriated by the fraudster, this is referring to as:

• A. Fraudulent purchase
• B. Inventory larceny scheme
• C. Asset receiving scheme
• D. Falsify shipping

Answer: B Explanation:
Section: Financial Transactions and Fraud Schemes
NEW QUESTION # 20
Which of the following is the criterion for bid solicitation?

• A. Containing false statements
• B. To falsify the bid log
• C. To withdraw low bids
• D. Allowing the purchaser to discuss possible employment with the contractor

Answer: D Explanation:
Section: Fraud Prevention and Deterrence
NEW QUESTION # 21
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