ACFE CFE Exam - Topic 2 Question 88 Discussion

Actual exam question for ACFE's CFE exam

Question #: 88
Topic #: 2

[All CFE Questions]

What is sometimes used to overcome well-designed internal controls of a victim company?

AShell company

BFraudulent invoices

CCollusion

DRubber stamp supervisors

Show Suggested Answer

Suggested Answer: C

by Micheline at Mar 05, 2026, 03:35 PM

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Georgene

26 days ago

I thought D) Rubber stamp supervisors was a bit outdated?

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Golda

1 month ago

A) Shell company is a classic tactic too.

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Cherri

1 month ago

Definitely C) Collusion, it's sneaky!

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Daniel

1 month ago

Totally agree, collusion is a big issue!

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Juan

2 months ago

Wait, rubber stamp supervisors? Really?

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Ernestine

2 months ago

Shell companies are a classic tactic too.

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Idella

2 months ago

I think fraudulent invoices are more common.

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Kimberlie

2 months ago

Definitely collusion, it's sneaky!

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Octavio

2 months ago

Fraudulent invoices seem like a plausible option too, but I remember discussing how collusion is often more effective against strong controls.

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Lilli

2 months ago

I'm leaning towards collusion as the answer, but I can't recall if rubber stamp supervisors could also play a role in this.

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Leonora

3 months ago

I feel like I've seen a question similar to this before, and I think shell companies were mentioned as a way to commit fraud.

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Rolland

3 months ago

I think I remember something about collusion being a common tactic to bypass internal controls, but I'm not entirely sure.

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