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CFE Trustworthy Source, CFE Latest Exam Question

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ACFE Certified Fraud Examiner Sample Questions (Q56-Q61):

NEW QUESTION # 56
__________ is required if and when officers, executives or other persons in trusted positions become subjects of a criminal indictment.

A. Resource diversion
B. Disclosure
C. Conflict of interest
D. Turnaround sale or flip

Answer: B

NEW QUESTION # 57
Once the expense account is closed, it becomes a historical item and probably will never be reviewed again.

A. True
B. False

Answer: A

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 58
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?

A. At least two
B. None of above
C. More than two
D. One

Answer: D

NEW QUESTION # 59
Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.

A. True
B. False

Answer: A

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 60
Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.

A. False
B. True

Answer: A

NEW QUESTION # 61
......

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