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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
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CFEX Questions and Answers

Pass4sure CFEX Dumps with Real Questions & Practice Test


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


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

assisted controls.

  1. True

  2. False

Answer: B


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


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


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


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


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


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


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


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


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


The most common method for billing scheme is:

  1. Register

  2. Tips

  3. Accident

Answer: B


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


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


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.


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


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


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


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

  1. True

  2. False

Answer: B



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

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Killexams Exam Study Notes, study guides, QA
Killexams Exam Study Notes
Killexams Certification Exam Study Notes
Killexams Certification Exam Study Notes
Killexams Certification Exam Study Notes
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