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To become a CFE, candidates must meet strict eligibility requirements, including a minimum of two years of professional experience in the field of fraud prevention or investigation. Candidates must also agree to abide by a strict code of ethics and professional conduct. Once they have met the eligibility requirements, candidates must pass all four parts of the CFE Exam within three years.

The CFE Certification Exam is highly respected in the fraud investigation field and is recognized by employers worldwide. Individuals who hold the CFE Certification have demonstrated a commitment to fighting fraud and have the knowledge and skills needed to identify and prevent fraud in their organizations. Certified Fraud Examiner certification is especially important for those in accounting, law enforcement, and other professions related to fraud investigation.

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ACFE Certified Fraud Examiner Sample Questions (Q10-Q15):

NEW QUESTION # 10
What can make it easy for an employee to skim sales or receivables?

A. Revenue sources and recording procedures
B. Internal audits and recording procedures
C. Poor collection and recording procedures
D. Register manipulations and recording procedures

Answer: C

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 11
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:

A. Shell company
B. Cash generator
C. Perpetrator check
D. Accomplice residence

Answer: A

NEW QUESTION # 12
According to Hollinger and Clark for Policy development, management must pay attention to:

A. Enforcement of sanctions
B. A clear understanding regarding theft behavior
C. Neither A nor B
D. Both A & B

Answer: D

NEW QUESTION # 13
Skimming cases can more likely to be detected by:

A. Internal controls
B. Internal audits
C. Accidents
D. occupational frauds

Answer: C

NEW QUESTION # 14
Which of the following is NOT the reason to bribe employees of the purchaser?

A. To extend the bid opening date
B. To ensure bid-splitting
C. To falsify the bid log
D. To ensure receipt of a late bid

Answer: B

NEW QUESTION # 15
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