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ACFE Certified Fraud Examiner Sample Questions (Q144-Q149):

NEW QUESTION # 144
CORRECT TEXT
_________ is defined as a person who works for the victim organization and who is primary culprit

Answer:

Explanation:
Pending

NEW QUESTION # 145
Which of the following is true for Red flags associated with fictitious revenues?

A. A significant volume of sales to entries whose substance and ownership is not known.
B. A usual surge in purchase by a majority of units within a company, or of purchase recorded by corporate headquarters.
C. Slow growth or usual profitability, when not compared to other companies in the same industry.
D. Usual growth in the number of days purchase in receivables

Answer: A

NEW QUESTION # 146
The most common method for billing scheme is:

A. Tips
B. Register
C. Accident
D. None of the above

Answer: A

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 147
When employees committing the fraud removes cash from the register and also the item allegedly being returned is debited back into the inventory, this refers to:

A. Concealing register disbursement
B. Fraudulent register occurrences
C. Register false voids
D. Registry destroying records

Answer: A

NEW QUESTION # 148
__________ can be defined as conduct detrimental to the organization and to the employee.

A. Employee theft
B. All of the above
C. Employee fraud
D. Employee deviance

Answer: D

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 149
......

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