CFE ACFE Certified Fraud Examiner Free Practice Exam Questions (2025 Updated)
Prepare effectively for your ACFE CFE Certified Fraud Examiner certification with our extensive collection of free, high-quality practice questions. Each question is designed to mirror the actual exam format and objectives, complete with comprehensive answers and detailed explanations. Our materials are regularly updated for 2025, ensuring you have the most current resources to build confidence and succeed on your first attempt.
A typical issue involving material and fraud would be:
A scheme is classified as a Conflict of interest:
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:
The most common method for billing scheme is:
Which sale occurs when the accomplice of the employee-fraudster “buys” merchandise, but the employee does not ring up the sale, and the accomplice takes the merchandise without making any payment?
According to fraud tree, cash has three following schemes:
According to Hollinger and Clark for Policy development, management must pay attention to:
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:
One final means of concealing a register scheme, as with many kinds of fraud, is to destroy all records of the transaction.
Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.
The prime targets for skimming schemes which are hard to monitor and predict such as late fees and parking fees, are:
The most basic skimming scheme occurs when:
Once the expense account is closed, it becomes a historical item and probably will never be reviewed again.
___________ should be examined to see that all are properly documented and that inappropriate payments have not been made to employees.
The principle behind full disclosure is:
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?
Skimming cases can more likely to be detected by:
A __________ is a day-by-day, or chronological, record of transactions
In Fraud scale pressure, opportunity and integrity variables all results in a list of ___ possible red flags or indicators of occupational fraud and abuse.
When an incorrect total is carried from the journal to the ledger or from ledger to the financial statements, this method is called:
