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CFEX - Certified Fraud Examiner (CFEX) - Dump Information

Vendor : ACFE
Exam Code : CFEX
Exam Name : Certified Fraud Examiner (CFEX)
Questions and Answers : 186 Q & A
Updated On : Click to Check Update
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CFEX Questions and Answers

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QUESTION: 167

Bank statement are diligently reviewed to ensure that amounts and signature have not

been altered, is an activity for:


  1. Account analysis

  2. Bank reconciliation

  3. Check disbursement controls

  4. Check tampering


Answer: C


QUESTION: 168

Physical tampering prevention is a check tampering technique that is used to secure bank-

assisted controls.


  1. True

  2. False


Answer: B


QUESTION: 169

A technique by which checks are numbered using a new technique that is revealed by a

colored highlighter pen or by a bright light held behind the check is called:


  1. Microline numbering

  2. Holographic safety border

  3. Embossed pearlescent numbering

  4. None of the above


Answer: B


QUESTION: 170

In physical tampering prevention technique, hidden images can be seen only when the

check is held at an angle through:


  1. High-resolution sprays

  2. Holographic safety inks

  3. Watermark backers

  4. Chrome coloring


Answer: C


QUESTION: 171

When employee committing the fraud removes cash from the register and also the item allegedly being returned is debited back into the inventory, this refers to:


  1. Registry destroying records

  2. Register false voids

  3. Fraudulent register occurrences

  4. Concealing register disbursement


Answer: D


QUESTION: 172

When employees avoid detection

disbursement low, is referred to:

in a

refund scheme to keep the

sizes of the


A. Small disbursements

  1. Very small disbursements

  2. Simple disbursements

D. None of the above


Answer: A


QUESTION: 173

One final means of concealing a register scheme, as with many kinds of fraud, is to destroy all records of the transaction.


  1. True

  2. False


Answer: A


QUESTION: 174

can be detected by closely examining the documentation submitted with the cash receipts.


  1. Voided purchases

  2. Fictitious refunds

  3. Approved transaction

  4. None of the above


Answer: B


QUESTION: 175

Multiple cashiers operate from a single cash drawer without separate access codes is a red

flag for:


  1. Fraudulent scheme

  2. Disbursement scheme

  3. Register scheme

  4. Force inventory scheme


Answer: C


QUESTION: 176

Maintain the presence of a manager or supervisor near the area of the cash register as a

deterrent to theft is a prevention for:


  1. Fraudulent statement scheme

  2. Asset misappropriation scheme

  3. Larceny scheme

  4. Register disbursement scheme


Answer: D


QUESTION: 177

The scheme which reduces victim companies to issue fraudulent payments for goods or

services that they have not received is called:


  1. Bogus claims

  2. Billing scheme

  3. Reliance billing

  4. Misappropriate claims


Answer: A


QUESTION: 178

The most common method for billing scheme is:


  1. Register

  2. Tips

  3. Accident


Answer: B


QUESTION: 179

Which of the following is NOT the type of billing scheme?


  1. Invoicing via shell companies

  2. Invoicing via non-accomplice companies

  3. Invoicing via accomplice companies

  4. Personal purchases with company funds


Answer: C


QUESTION: 180

In scheme, an employee creates false vouchers or submits false invoices to the employer.


  1. Sale requisition

  2. Purchase requisition

  3. Voucher handling

  4. Cash generating


Answer: D


QUESTION: 181

A voucher is:


  1. a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased , and the internal receiving reports that verify the purchased items have been delivered.

  2. a figure that includes the sale order that was send to the dealer, the vendor invoice

    listing the cost and quantity of items sold , and the internal receiving reports that verify the purchased items have been delivered.

  3. a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased , and the external receiving

    reports that verify the items have been sold.

  4. a mammogram that includes the purchase order that was send to the purchaser, the

purchaser invoice listing the benefits and quantity of items purchased , and the internal receiving reports that verify the purchased items have been sold.


QUESTION: 182

A fabricated name and the post office box that an employee uses to collect disbursements

from false billings is called:


  1. Accomplice residence

  2. Shell company

  3. Perpetrator check

  4. Cash generator


Answer: B


QUESTION: 183

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.


  1. True

  2. False


Answer: B


QUESTION: 184

What is sometimes used to overcome well-designed internal controls of a victim company?


  1. Shell company

  2. Fraudulent invoices

  3. Collusion

  4. Rubber stamp supervisors


Answer: C


QUESTION: 185

Most of the shell company schemes involve the purchase of goods rather than services.


  1. True

  2. False


Answer: B


QUESTION: 186

image

A shell company scheme in which actual goods or services are sold to the victim company is known as:


  1. Maintenance scheme

  2. Allocation scheme

  3. Distribution scheme

  4. Pass-through scheme


Answer: D


ACFE CFEX Exam (Certified Fraud Examiner (CFEX)) Detailed Information

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Districts can also regularly examine how cash is being spent to maintain excessive stages of effectivity. and they can entry elements within the community via organising a neighborhood advisory council, which gives the district entry to financial specialists at no cost. Dive perception: by means of their nature, districts are destined to be pursuits of nefarious financial undertaking. colleges promote stadium ticket earnings, bring together box shuttle cash, pay deepest contractors to finished repairs and even run school retailers. hundreds of greenbacks change palms each day in and round colleges, and thieves may believe like nobody is looking at. or not it's impossible to hold tune of each transaction, however without careful consideration to the particulars of funds exchanged, fraud can go undetected for years . There are moves that colleges can take to give protection to themselves, in response to the affiliation of certified Fraud Examiners (ACFE). 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