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ACFE CFE (Certified Fraud Examiner) Certification Exam is a globally recognized certification program for professionals who are interested in preventing, detecting, and investigating fraud. Certified Fraud Examiner certification exam is designed to equip candidates with the necessary knowledge and skills to identify fraud schemes, gather evidence, and prepare reports that can be used in legal proceedings. The ACFE CFE Certification Exam is administered by the Association of Certified Fraud Examiners (ACFE) and is recognized by employers around the world.

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ACFE CFE Exam Pass Guide - CFE Valid Exam Topics

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To become a Certified Fraud Examiner, candidates must meet certain eligibility requirements, which include a minimum of two years of professional experience in a fraud-related field, a bachelor's degree or equivalent, and adherence to the ACFE's Code of Ethics. Once the eligibility requirements are met, candidates must pass the ACFE CFE Certification Exam to obtain their certification. The ACFE CFE certification is valid for two years and requires ongoing professional education to maintain.

ACFE Certified Fraud Examiner Sample Questions (Q155-Q160):

NEW QUESTION # 155
Which of the following is true for Red flags associated with fictitious revenues?

A. Slow growth or usual profitability, when not compared to other companies in the same industry.
B. Usual growth in the number of days purchase in receivables
C. A usual surge in purchase by a majority of units within a company, or of purchase recorded by corporate headquarters.
D. A significant volume of sales to entries whose substance and ownership is not known.

Answer: D

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 156
According to Hollinger and Clark for Policy development, management must pay attention to:

A. A clear understanding regarding theft behavior
B. Enforcement of sanctions
C. Neither A nor B
D. Both A & B

Answer: D

NEW QUESTION # 157
The scheme which reduces victim companies to issue fraudulent payments for goods or services that they have not received is called:

A. Billing scheme
B. Bogus claims
C. Reliance billing
D. Misappropriate claims

Answer: B

NEW QUESTION # 158
What is sometimes used to overcome well-designed internal controls of a victim company?

A. Shell company
B. Fraudulent invoices
C. Rubber stamp supervisors
D. Collusion

Answer: D

NEW QUESTION # 159
Which of the following is the criterion for bid solicitation?

A. To falsify the bid log
B. Allowing the purchaser to discuss possible employment with the contractor
C. Containing false statements
D. To withdraw low bids

Answer: B

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 160
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