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ACFE CFE Exam covers a broad range of topics related to fraud investigation and prevention, including financial transactions, fraud schemes, legal issues, investigation techniques, and evidence collection. CFE exam consists of four sections, each of which focuses on specific areas related to fraud investigation and prevention. The sections are Fraud Prevention and Deterrence, Financial Transactions and Fraud Schemes, Investigation, and Legal Elements of Fraud.

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ACFE Certified Fraud Examiner Sample Questions (Q28-Q33):

NEW QUESTION # 28
SIMULATION
__________ means that traditional bribery statutes proscribe only payments made to influence the decisions of government agents or employees.

Answer:

Explanation:
Official act

NEW QUESTION # 29
Forced reconciliation of the account says:

A. to conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
B. to conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
C. to conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
D. to conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.

Answer: C

NEW QUESTION # 30
A running count that records how much inventory should be on hand is referred to:

A. Shrinking inventory
B. Altered inventory
C. Fictitious inventory
D. Perpetual inventory

Answer: D

NEW QUESTION # 31
CORRECT TEXT
One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.

Answer:

Explanation:
Pending

NEW QUESTION # 32
In which phase of competitive bidding process, fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?

A. False specification
B. Solicitation
C. Need recognition
D. Submission

Answer: B

NEW QUESTION # 33
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