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The Association of Certified Fraud Examiners (ACFE) is a professional organization dedicated to the prevention, detection, and deterrence of fraud. One of the key offerings of the ACFE is the Certified Fraud Examiner (CFE) certification. The CFE credential is recognized globally as a standard for excellence in the field of fraud examination.

The Certified Fraud Examiner (CFE) Certification Exam is a globally recognized certification program that is designed to help individuals and organizations fight fraud. Certified Fraud Examiner certification is offered by the Association of Certified Fraud Examiners (ACFE), which is the world's largest anti-fraud organization. The CFE Certification Exam is designed to test an individual's knowledge and understanding of fraud prevention, detection, investigation, and deterrence.

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To be eligible for the ACFE CFE Exam, individuals must meet certain educational and professional requirements. These requirements include a bachelor's degree or equivalent, two years of professional experience in fraud examination or a related field, and adherence to the ACFE Code of Ethics. Once an individual has met these requirements and passed the exam, they become a Certified Fraud Examiner (CFE) and are recognized as experts in the field of fraud examination.

ACFE Certified Fraud Examiner Sample Questions (Q120-Q125):

NEW QUESTION # 120
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

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 121
The most basic skimming scheme occurs when:

A. An employee sells goods or services to a stakeholder, collects the stakeholder's payment and makes record of the sale too.
B. An employee sells goods or services to a customer, collects the customer's payment, but makes no record of the sale.
C. An employee buy goods or services from a customer, drop the customer's payment, but makes no record of the purchase.
D. An employee buy goods or services from a stakeholder, drop the stakeholder's payment and makes record of the purchase too.

Answer: B

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 122
Which of the following is NOT the type of billing scheme?

A. Personal purchases with company funds
B. Invoicing via non-accomplice companies
C. Invoicing via accomplice companies
D. Invoicing via shell companies

Answer: C

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 123
When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:

A. Need recognition scheme
B. Presolicitation scheme
C. False sole-source scheme
D. Submission scheme

Answer: A

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 124
Larceny by Fraud or deception means that:

A. Creates or reinforce a false impression
B. All of the above
C. Fails to correct a false impression
D. Fails to disclose a known lien, adverse claim or other legal impediment

Answer: B

NEW QUESTION # 125
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Samuel Nelson Samuel Nelson

سيرة شخصية

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