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ACFE Certified Fraud Examiner Sample Questions (Q83-Q88):
NEW QUESTION # 83
Undisclosed payments made by vendors to employees of purchasing companies are referred to as:
- A. Bid-rigging
- B. None of the above
- C. Presolicitaion
- D. Kickbacks
Answer: D
NEW QUESTION # 84
Which of the following is NOT the example of bribery prevention policies?
- A. Reporting gifts
- B. Discounts
- C. Resource diversions
- D. Business meetings
Answer: C
NEW QUESTION # 85
Which of the following is true for Red flags associated with fictitious revenues?
- A. A significant volume of sales to entries whose substance and ownership is not known.
- B. A usual surge in purchase by a majority of units within a company, or of purchase recorded by corporate headquarters.
- C. Usual growth in the number of days purchase in receivables
- D. Slow growth or usual profitability, when not compared to other companies in the same industry.
Answer: A
NEW QUESTION # 86
Financial statement fraud is committed by:
- A. All of the above
- B. Organized criminals
- C. Senior Management
- D. Mid and lower level employees
Answer: A
NEW QUESTION # 87
The more power a person has over the bidding process, the more likely the person can influence the selection of a supplier.
- A. False
- B. True
Answer: B
Explanation:
Section: Fraud Prevention and Deterrence
NEW QUESTION # 88
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