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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Juan

2 days ago

Wait, rubber stamp supervisors? Really?

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Ernestine

7 days ago

Shell companies are a classic tactic too.

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Idella

12 days ago

I think fraudulent invoices are more common.

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Kimberlie

18 days ago

Definitely collusion, it's sneaky!

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Octavio

23 days 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

28 days 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

1 month 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

1 month 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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