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The Association of Certified Fraud Examiners (ACFE) is a professional organization dedicated to the prevention, detection, and deterrence of fraud. The ACFE offers a variety of resources, including training, research, and certification programs, to help professionals in the field of fraud prevention and investigation. One of the most prestigious certifications offered by the ACFE is the Certified Fraud Examiner (CFE) designation.

ACFE CFE Exam covers a broad range of topics related to fraud investigation and prevention, including financial transactions, fraud schemes, legal issues, investigation techniques, and evidence collection. CFE Exam consists of four sections, each of which focuses on specific areas related to fraud investigation and prevention. The sections are Fraud Prevention and Deterrence, Financial Transactions and Fraud Schemes, Investigation, and Legal Elements of Fraud.

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ACFE CFE Exam covers a wide range of topics related to fraud, including fraud investigation techniques, financial transactions and reporting, legal issues related to fraud, and fraud prevention strategies. Candidates who pass the exam are recognized as experts in the field of fraud detection and prevention.

ACFE Certified Fraud Examiner Sample Questions (Q160-Q165):

NEW QUESTION # 160
According to a survey, in principal perpetrator, males in a majority of cases, accounting for ___ percent of frauds versus ___ percent in which a female was the primary culprit.

A. 62 versus 37
B. 61 versus 39
C. None of the above
D. 62 versus 36

Answer: B

NEW QUESTION # 161
Which of the following are the classifications for the Corruption?

A. economic extortion, bribery, illegal gratuities and corruption
B. Overbilling, bribery, bid-ridding and illegal gratuities
C. Bribery, economic extortion, illegal gratuities and conflicts of interest
D. Corruption, bribery, economic extortion, conflicts of interest

Answer: C

NEW QUESTION # 162
The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.

A. False
B. True

Answer: A

Explanation:
Section: Financial Transactions and Fraud Schemes
Explanation/Reference:

NEW QUESTION # 163
Which of the following is NOT the phase of the bidding process?

A. Submission
B. Postsolicitation
C. Presolicitation
D. Solicitation

Answer: B

NEW QUESTION # 164
Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.

A. False
B. True

Answer: A

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 165
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