ACFE CFE practice materials Questions Answers
Exam Code:
CFE
Exam Name:
Certified Fraud examiner Exam
Last Update:
Jun 01,2026
163 Questions Answers Verified by Experts!
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ACFE CFE Questions for Certified Fraud Examiner Certification Exam 2026
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Certified Fraud examiner Exam CFE practice questions with explanations
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Total Questions: 186
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Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior.
Answer: B Next Question -
The heart of book keeping system is the ___________.
Answer: C Next Question -
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.
Answer: B Next Question -
The scheme in which the same vendor is receiving favorable treatment van be found in purchases by vendor searches.
Answer: A Next Question -
A voucher is:
Answer: A Next Question -
Physical tampering prevention is a check tampering technique that is used to secure bankassisted controls.
Answer: B Next Question -
The scheme which reduces victim companies to issue fraudulent payments for goods or services that they have not received is called:
Answer: A Next Question -
Statistical sampling enables the examiner to predict the occurrence rate for the population and therefore determine with some accuracy the error rate, or the potential for fraud.
Answer: A Next Question -
According to SAB 104, for the revenue to be typically considered realized or realizable and earned, which of the following criteria is NOT met:
Answer: C Next Question -
____________ is a summary of the account balances carried in a ledger.
Answer: C Next Question
Total Questions: 186
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