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ACFE Certified Fraud Examiner Sample Questions (Q151-Q156):

NEW QUESTION # 151
The seller's price to the buyer is not fixed or determinable when:

A. When the price is not contingent on some future events
B. A service or membership fee is not subject predictable cancellation during the contract period.
C. The transaction includes an option to exchange the product for others.
D. Payment terms are not extended for a substantial period.

Answer: C

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

NEW QUESTION # 152
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. Register manipulations
C. Internal audits
D. Recorded sales

Answer: A

NEW QUESTION # 153
When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.

A. False
B. True

Answer: A

NEW QUESTION # 154
________, one of the Fraud synonyms implies that deceiving so thoroughly as to obscure the truth:

A. Beguile
B. Delude
C. Deceive
D. Mislead

Answer: B

NEW QUESTION # 155
__________ can be defined as conduct detrimental to the organization and to the employee.

A. Employee deviance
B. Employee theft
C. All of the above
D. Employee fraud

Answer: A

NEW QUESTION # 156
......

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