ACFE CFE-Fraud-Schemes-and-Financial-Crimes Value Pack (Frequently Bought Together)

Automatic generation of report

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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:

1. According to accounting principles, ________ and ________ should be recorded or matched in the same accounting period; failing to do so violates the matching principle of GAAP.

A) Revenue and corresponding expenses
B) Capitalized expenses and Liabilities
C) Revenue and Income statement
D) Income statement and Long-term contracts

2. ______________ is required not only for theft, but for procedures to detect errors, avoid waste, and ensure a proper amount of inventory is maintained.

3. Placing any restriction in the solicitation documents that tend to restrict competition is called prebid solicitation.

A) False
B) True

4. Which of the following methods might a procuring employee use to engage in a bid manipulation scheme?

A) Using materials that are low quality
B) Charging for costs that are not permissible
C) Disqualifying bids that are submitted correctly
D) Opening the bidding process at the designated time

5. Which of the following is the MOST APPROPRIATE technique for detecting a cost mischarging scheme?

A) Examining any change orders submitted by a contractor that add new items
B) Reviewing the inspection and testing reports of questioned goods or materials
C) Comparing the direct and indirect labor account totals from the prior year to the current year
D) Inspecting questioned goods or materials by examining packaging, appearance, and description

Solutions: