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ACFE Certified Fraud Examiner Sample Questions (Q62-Q67):
NEW QUESTION # 62
Maintain the presence of a manager or supervisor near the area of the cash register as a deterrent to theft is a prevention for:
- A. Larceny scheme
- B. Fraudulent statement scheme
- C. Register disbursement scheme
- D. Asset misappropriation scheme
Answer: C
NEW QUESTION # 63
_____________ involves purposeful misreporting of financial information about the organization that is intended to mislead those who read it.
- A. Fraudulent statement
- B. None of above
- C. Corruption
- D. Asset misappropriations
Answer: A
NEW QUESTION # 64
Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.
Answer: A
NEW QUESTION # 65
__________ inventory and other assets is relatively common way for fraudsters to remove assets from the books before or after they are stolen.
- A. Perpetual
- B. Altered
- C. Write-offs
- D. False shipping slip
Answer: D
Explanation:
Section: Financial Transactions and Fraud Schemes
Explanation/Reference:
NEW QUESTION # 66
Asset misappropriations have an effect on the liabilities and do also have an indirect effect on the equity account.
Answer: A
Explanation:
Section: Financial Transactions and Fraud Schemes
NEW QUESTION # 67
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