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Certified Fraud Examiner (CFE) - ACFE Exam Questions

Last updated on June 20, 2026

97% Exam Compliance
186 Total Questions
1
Question
Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?
Options
A Endorse check scheme
B Legitimate check scheme
C Concealed check scheme
D Payable check scheme
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2
Question
Physical tampering prevention is a check tampering technique that is used to secure bankassisted controls.
Options
A True
B False
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3
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:
Options
A Collectability is reasonably assured
B Timings have been met
C Services has been rendered
D Persuasive evidence of an arrangement exists
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4
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.
Options
A False
B True
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5
Question
In which phase of competitive bidding process, fraudsters attempt to influence the selection of a contractor by restricting the pool of competitors from whom bids are sought?
Options
A Submission
B Solicitation
C Need recognition
D False specification
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