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

NEW QUESTION # 155
Employees steal an incoming payment and then place the incoming funds in an interest bearing account for:

A. Short-term skimming
B. Converting stolen checks
C. All of the above
D. Concealing the fraud

Answer: A

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 156
Which of the following is NOT the aspect of inventory purchase?

A. inventory for the year 2 will be much greater than year 1.
B. Inventory purchases purposely increase in year 1 only to be liquidated in year 2.
C. might be some fraud scheme in inventory.
D. Increase sales in year 2 are unexpected and purchase of inventory does not keep pace with the sales.

Answer: A

NEW QUESTION # 157
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.

A. True
B. False

Answer: B

NEW QUESTION # 158
The prime targets for skimming schemes which are hard to monitor and predict such as late fees and parking fees, are:

A. Revenue sources
B. Recorded sales
C. Register manipulations
D. Internal audits

Answer: A

NEW QUESTION # 159
Which check tampering red flag may indicate employees have embezzled cash and charged the embezzlement to expense accounts?

A. Missing checks
B. Payable checks
C. Duplicate checks
D. Voided checks

Answer: A

NEW QUESTION # 160
......

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