Exam CFE Flashcards, Exam Sample CFE Questions
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ACFE Certified Fraud Examiner Sample Questions (Q129-Q134):
NEW QUESTION # 129
How many accounts are affected in fraudulent accounting entries and therefore same number of categories on the financial statement?
- A. One
- B. None of above
- C. At least two
- D. More than two
Answer: A
Explanation:
Section: Financial Transactions and Fraud Schemes
NEW QUESTION # 130
_____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.
- A. None of above
- B. Corruption
- C. Fraudulent statement
- D. Asset misappropriations
Answer: C
NEW QUESTION # 131
In ___________ scheme, an employee creates false vouchers or submits false invoices to the employer.
- A. Cash generating
- B. Voucher handling
- C. Sale requisition
- D. Purchase requisition
Answer: A
Explanation:
Section: Fraud Prevention and Deterrence
NEW QUESTION # 132
According to accounting principles, ________ and ________ should be recorded or atched in the same accounting period; failing to do so violates the matching principle of AAP.
- A. Income statement and Long-term contracts
- B. Revenue and Income statement
- C. Revenue and corresponding expenses
- D. Capitalized expenses and Liabilities
Answer: C
NEW QUESTION # 133
In which approach, fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer.
- A. Outside accounting system
- B. Organized accounting
- C. Playing the accounting
- D. Beating accounting
Answer: A
Explanation:
Section: Financial Transactions and Fraud Schemes
NEW QUESTION # 134
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