Actual Dumps for ACFE CFE Exam 2026

Question No: 1

MultipleChoice

In physical tampering prevention technique, hidden images can be seen only when the check is held at an angle through:

Options

AHigh-resolution sprays

BHolographic safety inks

CWatermark backers

DChrome coloring

Question No: 2

MultipleChoice

Which option best is true for Red flags associated with fictitious revenues?

Options

ASlow growth or usual profitability, when not compared to other companies in the same industry.

BUsual growth in the number of days purchase in receivables

CA significant volume of sales to entries whose substance and ownership is not known.

DA usual surge in purchase by a majority of units within a company, or of purchase recorded by corporate headquarters.

Question No: 3

MultipleChoice

A process by which several bidders conspire to split contracts up and ensure that each gets a certain amount of work is called:

Options

ABid opening

BFictitious Bidding

CBid pooling

DBid log

Question No: 4

MultipleChoice

The fraudsters' interest lies with an employer other than a company.

Options

ATrue

BFalse

Question No: 5

MultipleChoice

Fill in blank

One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.

Options

AEmbezzling

Question No: 6

MultipleChoice

Fill in Blank

______________ is required not only for theft, but for procedures to detect errors, avoid waste and insure a proper amount of inventory is maintained.

Options

AInventory control

Question No: 7

MultipleChoice

A voucher is:

Options

Aa 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.

Ba 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.

Ca 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.

Da 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.

Question No: 8

FillInTheBlank

_________ is defined as a person who works for the victim organization and who is primary culprit

Question No: 9

MultipleChoice

Fill in the Blanks

__________ means that traditional bribery statutes proscribe only payments made to influence the decisions of government agents or employees.

Options

AOfficialact

Question No: 10

MultipleChoice

Fill in the Blanks

___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.

Options

AStatistical sampling

Question No: 11

MultipleChoice

Fill in the Blanks

The _______________ cost method of pricing would carry an asset's value on the financial statements as what it would currently cost, considering inflation.

Options

APriceleveladjustedhistoricalcost

Question No: 12

MultipleChoice

Fill in the Blanks

A ____________ can be very costly for an organization to undertake, both in terms of money and time spent.

Options

ACivillawsuit

Question No: 13

MultipleChoice

Fill in the Blanks

_________ is defined as a person who works for the victim organization and who is primary culprit

Options

APrincipalperpetrator

Question No: 14

MultipleChoice

Fill in the Blanks

______________ is required not only for theft, but for procedures to detect errors, avoid waste and insure a proper amount of inventory is maintained.

Options

AInventorycontrol

Question No: 15

MultipleChoice

Fill in the Blanks

One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.

Options

AEmbezzling

Question No: 16

FillInTheBlank

______________ is required not only for theft, but for procedures to detect errors, avoid waste and insure a proper amount of inventory is maintained.

Question No: 17

FillInTheBlank

One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.

Question No: 18

MultipleChoice

''Anticipate possible losses and omit potential profits'', this results in:

Options

AAsymmetrical accounting

BSymmetrical accounting

CPlaying accounting

DBearing accounting

Free ACFE Exam Dumps September 2026