Expert Answers to ACFE Exam CFE-Financial-Transactions-and-Fraud-Schemes Questions

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Certified Fraud Examiner Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam

Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam

Last Update Dec 17, 2025
Total Questions : 235

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Questions 2

Which of the following is a method that might be used to fraudulently overstate the inventory balance?

Options:

Recording an allowance for sales returns

Failing to record bad debt expense

Applying the lower of cost or net realizable value

Failing to write off obsolete inventory

Discussion 0

Questions 3

Which of the following is NOT an example of bribery prevention policies?

Options:

Reporting gifts

Discounts

Business meetings

Resource diversions

Discussion 0

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Questions 4

Which of the following is NOT a method for stealing inventory and other assets?

Options:

Larceny schemes

Asset requisition and transfer

Purchasing and receiving schemes