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Free ACFE CFE-INVESTIGATION Sample Questions
Question 1
People commit financial statement fraud to:
A. Conceal false business performances
B. Preserve personal status/control
C. Maintain personal income
D. Stand outside the accounting system
Answer: B
Question 2
Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?
A. Endorse check scheme
B. Legitimate check scheme
C. Payable check scheme
D. Concealed check scheme
Answer: D
Question 3
______________ can be detected by closely examining the documentation submitted with the cash receipts.
A. Voided purchases
B. Fictitious refunds
C. Approved transaction
D. None of the above
Answer: B
Question 4
When employees avoid detection in a refund scheme to keep the sizes of the disbursement low, is referred to:
A. Small disbursements
B. Very small disbursements
C. Simple disbursements
D. None of the above
Answer: A
Question 5
Skimming is:
A. The removal of cash from a victim entity prior to its entry in an accounting system.
B. The addition of cash from a victim entity prior to its entry in an accounting system.
C. The removal of cash from a victim entity after its entry in an accounting system.
D. None of above
Answer: A
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