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ACFE Certified Fraud Examiner Sample Questions (Q130-Q135):

NEW QUESTION # 130
The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others is called:

A. Conflict of interest
B. Overbilling
C. Corruption
D. Bribery

Answer: C

NEW QUESTION # 131
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:

A. Perpetrator check
B. Shell company
C. Accomplice residence
D. Cash generator

Answer: B

Explanation:
Section: Fraud Prevention and Deterrence
Explanation

NEW QUESTION # 132
The fraudsters' interest lies with an employer other than a company.

A. True
B. False

Answer: B

Explanation:
Section: Fraud Prevention and Deterrence
Explanation/Reference:

NEW QUESTION # 133
Which of the following is NOT the type of billing scheme?

A. Invoicing via shell companies
B. Invoicing via non-accomplice companies
C. Invoicing via accomplice companies
D. Personal purchases with company funds

Answer: C

NEW QUESTION # 134
A running count that records how much inventory should be on hand is referred to:

A. Shrinking inventory
B. Altered inventory
C. Fictitious inventory
D. Perpetual inventory

Answer: D

NEW QUESTION # 135
......

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ACFE Certified Fraud Examiner Sample Questions (Q130-Q135):

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