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ACFE CFE-Financial-Transactions-and-Fraud-Schemes Exam Syllabus Topics:TopicDetailsTopic 1Demonstrate knowledge of tracing illicit transactions, evaluating deception and report writingTopic 2Ensures the familiarity with the many legal ramifications of conducting fraud examinationsTopic 3Demonstrate knowledge of crime causation, white-collar crime, occupational fraud, fraud preventionTopic 4Demonstrate knowledge of the fraud schemes, internal controls to deter fraud and other auditing and accounting mattersTopic 5Demonstrate knowledge of Fraud Prevention and DeterrenceTopic 6Demonstrate knowledge of fraud risk assessment, and the ACFE Code of Professional Ethics.Topic 7Financial Transactions & Fraud Schemes Demonstrate knowledge of the basic accounting and auditing theory>> New CFE-Financial-Transactions-and-Fraud-Schemes Exam Experience <<
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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q92-Q97):NEW QUESTION # 92
By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.
Answer: B
NEW QUESTION # 93
Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior.
Answer: B
NEW QUESTION # 94
Accounting records are designed to be kept on subjective rather than objective evidence.
Answer: B
NEW QUESTION # 95
Which of the following is NOT a way that dishonest contractors collude to circumvent the competitive bidding process?
Answer: A
Explanation:
Explanation/Reference: http://newmangaloreport.gov.in:8080/docs/Articles%20on%20vigilance/contract%20and%20procurement%20fraud%20PPT.pdf
NEW QUESTION # 96
When an employee processes a fictitious refund of goods, the victim company's inventory is overstated.
Answer: B
Explanation:
Explanation/Reference: https://www.acfe.com/uploadedFiles/ACFE_Website/Content/documents/excerpt-from-2010-fem.pdf
NEW QUESTION # 97
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