Download Certified Financial Examiner.CFE.ActualTests.2018-09-29.85q.vcex

Vendor: Financial
Exam Code: CFE
Exam Name: Certified Financial Examiner
Date: Sep 29, 2018
File Size: 50 KB
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Demo Questions

Question 1
In Fraud scale pressure, opportunity and integrity variables all results in a list of ___ possible red flags or indicators of occupational fraud and abuse. 
  1. 81
  2. 82
  3. 83
  4. 84
Correct answer: B
Question 2
__________ can be defined as conduct detrimental to the organization and to the employee.
  1. Employee deviance
  2. Employee theft
  3. Employee fraud
  4. All of the above
Correct answer: A
Question 3
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.
  1. True
  2. False
Correct answer: B
Question 4
According to a survey, in principal perpetrator, males in a majority of cases, accounting for ___ percent of frauds versus ___ percent in which a female was the primary culprit.
  1. 62 versus 36
  2. 61 versus 39
  3. 62 versus 37
  4. None of the above
Correct answer: B
Question 5
Which of the following is NOT the reason why senior management will overstate business statement?
  1. Comply with debit covenants
  2. Meet personal performance criteria
  3. Trigger performance related compensation
  4. Show a pattern of growth to support sale of a business
Correct answer: A
Question 6
Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?
  1. Proper documentation, segregation of duties, independent checks and physical safeguards
  2. Proper documentation, segregation of duties, independent checks and inventory control
  3. Proper documentation, physical padding, independent checks and physical safeguards
  4. prenumbered affiliations, segregation of duties, independent checks and physical safeguards
Correct answer: A
Question 7
The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others is called:
  1. Conflict of interest
  2. Corruption
  3. Bribery
  4. Overbilling
Correct answer: B
Question 8
Which of the following are the classifications for the Corruption? 
  1. Bribery, economic extortion, illegal gratuities and conflicts of interest
  2. Corruption, bribery, economic extortion, conflicts of interest
  3. Overbilling, bribery, bid-ridding and illegal gratuities
  4. economic extortion, bribery, illegal gratuities and corruption
Correct answer: A
Question 9
__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act.
  1. Corruption
  2. Diverting business to vendors
  3. Bribery
  4. Lacking approval authority
Correct answer: C
Question 10
Which of the following can constitute a bribe, even if the illicit payment is never actually made?
  1. Offering a payment
  2. Corruption in payment 
  3. kickback payment
  4. Overbilling in payment
Correct answer: A
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