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ACFE CFE-Fraud-Schemes-and-Financial-Crimes Exam Syllabus Topics:

ACFE Certified Fraud Examiner -Fraud Schemes and Financial Crimes Sample Questions:

1. Which of the following is NOT a standard of generally accepted accounting principles (GAAP)?

A) Full disclosure
B) Cost
C) Quality control
D) Conservatism

2. ____________ is a summary of the account balances carried in a ledger.

A) General journal
B) Income statement
C) Balance sheet
D) Financial statement

3. A running count that records how much inventory should be on hand is referred to:

A) Altered inventory
B) Shrinking inventory
C) Fictitious inventory
D) Perpetual inventory

4. Revenue is recognized when it is:

A) All of the above
B) Realized and Earned
C) Fictitious and Earned
D) Realized and Evidenced

5. Assets that are long-lived and that differ from property, plant, and equipment that has been purchased outright or acquired under a capital lease are:

A) Intangible Assets
B) Tangible Assets
C) Forced Assets
D) None of the above

Solutions: