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ACFE Certified Fraud Examiner Sample Questions (Q135-Q140):

NEW QUESTION # 135
A technique by which checks are numbered using a new technique that is revealed by a colored highlighter pen or by a bright light held behind the check is called:

A. None of the above
B. Microline numbering
C. Embossed pearlescent numbering
D. Holographic safety border

Answer: D

NEW QUESTION # 136
A shell company scheme in which actual goods or services are sold to the victim company is known as:

A. Pass-through scheme
B. Allocation scheme
C. Maintenance scheme
D. Distribution scheme

Answer: A

NEW QUESTION # 137
In ___________ scheme, an employee creates false vouchers or submits false invoices to the employer.

A. Sale requisition
B. Purchase requisition
C. Voucher handling
D. Cash generating

Answer: D

NEW QUESTION # 138
____________ corrupt employees can cause inventory to be fraudulently delivered to themselves or accomplices.

A. False shipping slip
B. False credit slip
C. False packing slip
D. Fraudulent inventory slip

Answer: C

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 139
Undisclosed payments made by vendors to employees of purchasing companies are referred to as:

A. None of the above
B. Kickbacks
C. Presolicitaion
D. Bid-rigging

Answer: B

NEW QUESTION # 140
......

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