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ACFE CFE-Financial-Transactions-and-Fraud-Schemes Exam - Topic 2 Question 115 Discussion

Which of the following is NOT the aspect of inventory purchase?
B) inventory for the year 2 will be much greater than year 1.
A) Inventory purchases purposely increase in year 1 only to be liquidated in year 2.
C) Increase sales in year 2 are unexpected and purchase of inventory does not keep pace with the sales.
D) might be some fraud scheme in inventory.

ACFE CFE-Financial-Transactions-and-Fraud-Schemes Exam - Topic 2 Question 115 Discussion

Actual exam question for ACFE's CFE-Financial-Transactions-and-Fraud-Schemes exam
Question #: 115
Topic #: 2
[All CFE-Financial-Transactions-and-Fraud-Schemes Questions]

Which of the following is NOT the aspect of inventory purchase?

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Suggested Answer: B

by Jaleesa at Aug 05, 2025, 03:06 AM

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Irene
8 months ago
Wait, D? A fraud scheme? That’s a bit extreme, isn’t it?
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Tina
9 months ago
I agree, B seems more plausible for inventory trends.
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Stephaine
9 months ago
A is definitely not a typical inventory purchase strategy.
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Lang
9 months ago
Just to clarify, inventory usually balances out over the years.
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Sharita
9 months ago
C sounds right, unexpected sales can mess up inventory plans.
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Precious
9 months ago
I recall that inventory levels should generally reflect sales trends, so I'm leaning towards option B being the correct answer.
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Celestina
10 months ago
I practiced a similar question where we had to identify misleading statements about inventory management. I think option A could be the right choice here.
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Margurite
10 months ago
I'm not entirely sure, but I feel like option D could be a trick answer since fraud isn't a typical aspect of inventory purchases.
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Whitney
10 months ago
I remember discussing how inventory purchases should align with sales forecasts, so I think option C might be the odd one out.
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Ira
10 months ago
I feel pretty confident about this one. I think option D, "might be some fraud scheme in inventory," is the aspect that is not actually part of inventory purchase. The others seem to be legitimate aspects.
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Pearly
11 months ago
I've got a strategy - I'm going to go through each option and ask myself, "Is this a real aspect of inventory purchase?" If the answer is yes, then that's not the right choice.
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Leonida
11 months ago
I'm a bit confused by the wording on some of these options. I'll need to make sure I fully understand what each one is saying before I can decide which one is not an aspect.
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Lilli
11 months ago
Okay, let's see. I think the key is to identify which of these is not actually an aspect of inventory purchase. Gotta eliminate the ones that are true.
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Albina
11 months ago
Hmm, this seems like a tricky one. I'll need to carefully read through the options and think about what aspects of inventory purchase are being described.
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Kimberlie
11 months ago
I agree with Christiane, because it makes sense to have a strategy for inventory purchases.
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Dianne
12 months ago
I'm gonna go with D. Gotta watch out for those pesky fraud schemes, am I right?
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Katie
11 months ago
Yeah, but what about A? Sounds a bit fishy too.
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Rusty
11 months ago
D is definitely the one. Fraud can really mess things up.
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Anglea
1 year ago
Option B seems a bit off. Who would intentionally buy more inventory for the second year if it's not even expected to sell?
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Christiane
1 year ago
I disagree, I believe the answer is A) Inventory purchases purposely increase in year 1 only to be liquidated in year 2.
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Wava
1 year ago
I think the answer is D) might be some fraud scheme in inventory.
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