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ACFE CFE Exam Syllabus Topics:

Topic Details
Topic 1
  • Fraud Prevention and Deterrence
Topic 2
  • Crime causation, white-collar crime, occupational fraud, fraud prevention, fraud risk assessment
Topic 3
  • Financial Transactions and Fraud Schemes
Topic 4
  • Investigation, interviewing, taking statements, obtaining information from public records
Topic 5
  • Tracing illicit transactions, evaluating deception and report writing

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ACFE Certified Fraud Examiner Sample Questions (Q129-Q134):

NEW QUESTION # 129
_________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.

  • A. Assets
  • B. Expenses
  • C. Equity
  • D. Supplies

Answer: D
NEW QUESTION # 130
A running count that records how much inventory should be on hand is referred to:

  • A. Fictitious inventory
  • B. Shrinking inventory
  • C. Altered inventory
  • D. Perpetual inventory

Answer: D
NEW QUESTION # 131
Which of the following is NOT the reason to bribe employees of the purchaser?

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

Answer: B
NEW QUESTION # 132
A shell company scheme in which actual goods or services are sold to the victim company is known as:

  • A. Allocation scheme
  • B. Maintenance scheme
  • C. Pass-through scheme
  • D. Distribution scheme

Answer: C Explanation:
Section: Fraud Prevention and Deterrence
Explanation
NEW QUESTION # 133
The prime targets for skimming schemes which are hard to monitor and predict such as late fees and parking fees, are:

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

Answer: B
NEW QUESTION # 134
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