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ACFE CFE-Financial-Transactions-and-Fraud-Schemes Exam Syllabus Topics:

• Demonstrate knowledge of crime causation, white-collar crime, occupational fraud, fraud prevention

• Demonstrate knowledge of criminal and civil law, rules of evidence, rights of the accused and accuser, and expert witness matters

• Demonstrate knowledge of the fraud schemes, internal controls to deter fraud and other auditing and accounting matters

• Tests your comprehension of the types of fraudulent financial transactions incurred in accounting records

• Demonstrate knowledge of Fraud Prevention and Deterrence

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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q96-Q101):

NEW QUESTION # 96
The person or persons who have access to __________ are often the targets of unethical vendors seeking an advantage in the process.

• A. Tailor specifications
• B. Bid-splitting
• C. General purchasing
• D. Sealed bids

Answer: D

NEW QUESTION # 97
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. Holographic safety border
• B. Embossed pearlescent numbering
• C. None of the above
• D. Microline numbering

Answer: A

NEW QUESTION # 98
A voucher is:

• A. a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased, and the external receiving reports that verify the items have been sold.
• B. a figure that includes the sale order that was send to the dealer, the vendor invoice listing the cost and quantity of items sold, and the internal receiving reports that verify the purchased items have been delivered.
• C. a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased, and the internal receiving reports that verify the purchased items have been delivered.
• D. a mammogram that includes the purchase order that was send to the purchaser, the purchaser invoice listing the benefits and quantity of items purchased, and the internal receiving reports that verify the purchased items have been sold.

Answer: C

NEW QUESTION # 99
A tangible asset is one which is:

• A. Both A & B
• B. capable of being appraised
• C. Neither A nor B
• D. capable of being perceived

Answer: A

NEW QUESTION # 100
When expenses used to produce income- all of them- should be matched in a consistent manner against that income, this is referred to:

• A. Expense
• B. Accrual basis accounting
• C. Financial record
• D. Equity

Answer: B

NEW QUESTION # 101
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