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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.

ACFE Certified Fraud Examiner Sample Questions (Q149-Q154):

NEW QUESTION # 149
A special scheme in which employees know their employer is seeking to purchase a certain asset and take advantage of the situation by purchasing the asset themselves is:

A. Unauthorized sale
B. Conflict of interest in sale
C. Written sale of unique assets
D. Turnaround sale or flip

Answer: D

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 150
The behavior profile of employees who are involved in bribery schemes may include:

A. Extravagant lifestyle
B. Gambling habit
C. Drug and/or alcohol addiction
D. All of the above

Answer: D

Explanation:
Section: Fraud Prevention and Deterrence
Explanation

NEW QUESTION # 151
________ increase assets and expenses and/or decrease liabilities and/or equity

A. None of all
B. Credit
C. Journal Entries
D. Debit

Answer: D

NEW QUESTION # 152
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. Microline numbering
C. Embossed pearlescent numbering
D. None of the above

Answer: A

NEW QUESTION # 153
Which of the following offender types in which people who take the money and run away?

A. Long-term violators
B. Absconders
C. Offender types
D. None of the above

Answer: B

NEW QUESTION # 154
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