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ACFE Certified Fraud Examiner Sample Questions (Q88-Q93):

NEW QUESTION # 88
Which of the following is the criterion for bid solicitation?

A. To falsify the bid log
B. To withdraw low bids
C. Containing false statements
D. Allowing the purchaser to discuss possible employment with the contractor

Answer: D

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 89
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.

A. Lacking approval authority
B. Bribery
C. Corruption
D. Diverting business to vendors

Answer: B

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 90
The most common method of detection in corruption cases is:

A. By accident
B. Tips
C. Internal audits
D. Internal controls

Answer: B

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION # 91
By removing a tangible asset from the business (a debit), the books will be ___________ by the exact amount of the tangible asset misappropriated.

A. Journal Entries
B. False debits
C. Out-of-balance
D. None of all

Answer: C

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 92
A ___________ occurs when an employee, manager or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization.

A. Financial disclosure
B. Illegal sale
C. Conflict of interest
D. Unauthorized purchase

Answer: C

NEW QUESTION # 93
......

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