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ACFE CFE Practice Test Questions Answers

Exam Code: CFE (Updated 186 Q&As)
Exam Name: Certified Fraud Examiner
Last Update: 31-Aug-2025
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  • Single Choice: 179 Q&A's

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    CFE Questions and Answers

    Question # 1

    Which of the following is NOT the aspect of inventory purchase?

    A.

    Inventory purchases purposely increase in year 1 only to be liquidated in year 2.

    B.

    inventory for the year 2 will be much greater than year 1.

    C.

    Increase sales in year 2 are unexpected and purchase of inventory does not keep pace with the sales.

    D.

    might be some fraud scheme in inventory.

    Question # 2

    Another way to eliminate competition in the solicitation phase of the selection process is to:

    A.

    Solicit bid from fictitious suppliers

    B.

    Solicit transaction from fictitious vendors

    C.

    Solicit bid-splitting from fictitious vendors

    D.

    None of the above

    Question # 3

    ______________ can be detected by closely examining the documentation submitted with the cash receipts.

    A.

    Voided purchases

    B.

    Fictitious refunds

    C.

    Approved transaction

    D.

    None of the above

    Question # 4

    A typical issue involving material and fraud would be:

    A.

    Fraudulent statement

    B.

    Misappropriations

    C.

    Civil lawsuit

    D.

    Quality control

    Question # 5

    A scheme is classified as a Conflict of interest:

    A.

    when an employee must have some kind of ownership or employment interest in the vendor submitting the invoice.

    B.

    when a salesman must have some kind of ownership or employment interest in the vendor submitting the sales.

    C.

    when a purchaser must have some kind of ownership or employment interest in the vendor submitting the purchase.

    D.

    when a dealer must have some kind of dealership interest in the vendor submitting the stock.

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