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ACFE Certified Fraud Examiner Sample Questions (Q29-Q34):

NEW QUESTION # 29
The difference between assets and liabilities is called:

A. Income statement
B. Expense
C. Equity
D. Revenue

Answer: C

Explanation:
Section: Financial Transactions and Fraud Schemes
Explanation

NEW QUESTION # 30
Which of the following is not the skimming scheme?

A. Unrecorded sales
B. Understand sales and receivables
C. Theft of checks through the mail
D. Fraud & Cost

Answer: D

NEW QUESTION # 31
Which of the following is NOT the reason why senior management will overstate business statement?

A. Meet personal performance criteria
B. Trigger performance related compensation
C. Show a pattern of growth to support sale of a business
D. Comply with debit covenants

Answer: D

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 32
Conflict of interest cases are more easily prevented than detected.

A. False
B. True

Answer: B

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 33
CORRECT TEXT
The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.

Answer:

Explanation:
Pending

NEW QUESTION # 34
......

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