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ACFE > CFEX Exam Q/A and Practice Software



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Questions and Answers


ACFE CFEX

Certified Fraud Examiner (CFEX)

Questions and Answers : 186
Q&A Update On : September 25, 2017
File Format : PDF
Windows Compatibility : Windows 10/8/7/Vista/2000/XP/98
Mac Compatibility : All Versions including iOS 4/5/6/7
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Exam Simulator

Exam Simulator


ACFE CFEX

Certified Fraud Examiner (CFEX)

Exam Simulator Q&A : 186
Q&A Update On : September 25, 2017
File Format : Installable Setup (.EXE)
Windows Compatibility : Windows 10/8/7/Vista/2000/XP/98
Mac Compatibility : Through Wine, Virtual Computer, Dual Boot
Exam Simulator Software
Download CFEX Sample Exam Simulator
Exam Simulator Installation Guide

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ACFE CFEX

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  • Pass4sure PDF

    ACFE CFEX (Certified Fraud Examiner (CFEX))

    Questions and Answers : 186
    Q&A Update On : September 25, 2017
    File Format : PDF
    Windows Compatibility : Windows 10/8/7/Vista/2000/XP/98
    Mac Compatibility : All Versions including iOS 4/5/6/7
    Android : All Android Versions
    Linux : All Linux Versions
    Download CFEX Sample Questions

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  • Exam Simulator Software

    ACFE CFEX (Certified Fraud Examiner (CFEX))

    Exam Simulator Q&A : 186
    Q&A Update On : September 25, 2017
    File Format : Installable Setup (.EXE)
    Windows Compatibility : Windows 10/8/7/Vista/2000/XP/98
    Mac Compatibility : Through Wine, Virtual Computer, Dual Boot
    Download Software Exam Simulator Software
    Download CFEX Sample Exam Simulator Exam Simulator Installation Guide

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CFEX Questions and Answers

CFEX


QUESTION: 167

Bank statement are diligently reviewed to ensure that amounts and signature have not

been altered, is an activity for:


  1. Account analysis

  2. Bank reconciliation

  3. Check disbursement controls

  4. Check tampering


Answer: C


QUESTION: 168

Physical tampering prevention is a check tampering technique that is used to secure bank-

assisted controls.


  1. True

  2. False


Answer: B


QUESTION: 169

A technique by which checks are numbered using a new technique that is revealed by a

colored highlighter pen or by a bright light held behind the check is called:


  1. Microline numbering

  2. Holographic safety border

  3. Embossed pearlescent numbering

  4. None of the above


Answer: B


QUESTION: 170

In physical tampering prevention technique, hidden images can be seen only when the

check is held at an angle through:


  1. High-resolution sprays

  2. Holographic safety inks

  3. Watermark backers

  4. Chrome coloring


Answer: C


QUESTION: 171

When employee committing the fraud removes cash from the register and also the item allegedly being returned is debited back into the inventory, this refers to:


  1. Registry destroying records

  2. Register false voids

  3. Fraudulent register occurrences

  4. Concealing register disbursement


Answer: D


QUESTION: 172

When employees avoid detection

disbursement low, is referred to:

in a

refund scheme to keep the

sizes of the


A. Small disbursements

  1. Very small disbursements

  2. Simple disbursements

D. None of the above


Answer: A


QUESTION: 173

One final means of concealing a register scheme, as with many kinds of fraud, is to destroy all records of the transaction.


  1. True

  2. False


Answer: A


QUESTION: 174

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


  1. Voided purchases

  2. Fictitious refunds

  3. Approved transaction

  4. None of the above


Answer: B


QUESTION: 175

Multiple cashiers operate from a single cash drawer without separate access codes is a red

flag for:


  1. Fraudulent scheme

  2. Disbursement scheme

  3. Register scheme

  4. Force inventory scheme


Answer: C


QUESTION: 176

Maintain the presence of a manager or supervisor near the area of the cash register as a

deterrent to theft is a prevention for:


  1. Fraudulent statement scheme

  2. Asset misappropriation scheme

  3. Larceny scheme

  4. Register disbursement scheme


Answer: D


QUESTION: 177

The scheme which reduces victim companies to issue fraudulent payments for goods or

services that they have not received is called:


  1. Bogus claims

  2. Billing scheme

  3. Reliance billing

  4. Misappropriate claims


Answer: A


QUESTION: 178

The most common method for billing scheme is:


  1. Register

  2. Tips

  3. Accident


Answer: B


QUESTION: 179

Which of the following is NOT the type of billing scheme?


  1. Invoicing via shell companies

  2. Invoicing via non-accomplice companies

  3. Invoicing via accomplice companies

  4. Personal purchases with company funds


Answer: C


QUESTION: 180

In scheme, an employee creates false vouchers or submits false invoices to the employer.


  1. Sale requisition

  2. Purchase requisition

  3. Voucher handling

  4. Cash generating


Answer: D


QUESTION: 181

A voucher is:


  1. a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased , and the internal receiving reports that verify the purchased items have been delivered.

  2. a figure that includes the sale order that was send to the dealer, the vendor invoice

    listing the cost and quantity of items sold , and the internal receiving reports that verify the purchased items have been delivered.

  3. a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased , and the external receiving

    reports that verify the items have been sold.

  4. a mammogram that includes the purchase order that was send to the purchaser, the

purchaser invoice listing the benefits and quantity of items purchased , and the internal receiving reports that verify the purchased items have been sold.


QUESTION: 182

A fabricated name and the post office box that an employee uses to collect disbursements

from false billings is called:


  1. Accomplice residence

  2. Shell company

  3. Perpetrator check

  4. Cash generator


Answer: B


QUESTION: 183

One reason employees might be hesitant to use PO boxes in shell company schemes is

that some businesses are specially vary of sending checks to vendors that have street addresses only.


  1. True

  2. False


Answer: B


QUESTION: 184

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


  1. Shell company

  2. Fraudulent invoices

  3. Collusion

  4. Rubber stamp supervisors


Answer: C


QUESTION: 185

Most of the shell company schemes involve the purchase of goods rather than services.


  1. True

  2. False


Answer: B


QUESTION: 186

A shell company scheme in which actual goods or services are sold to the victim company is known as:


  1. Maintenance scheme

  2. Allocation scheme

  3. Distribution scheme

  4. Pass-through scheme


Answer: D

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