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How to Prepare For ACFE CFE Certification Exam

Preparation Guide for ACFE CFE Certification Exam

ACFE CFE Certification: Tips to survive if you don't have time to read all the page

A certified fraud examiner (CFE) is an authority in the professional anti-fraud world. He stands out as a professional in the prevention, deterrence, and investigation of fraudulent practices. CFEs have skills that no other professional in the anti-fraud community can boast of. They combine complex accounting operations with a thorough understanding of legal issues, investigative skills and how to further discourage and prevent fraud. Therefore, these are the main criteria used by ACFE. ACFE provides the training and education necessary for an individual to become a certified fraud examiner.

The aim of these training courses and exams is to provide the CFE with the initial skills to detect signs of fraud, defend the global economy by discovering fraudulent practices and devise methods to avoid fraud. No organization in the world, regardless of its size, is safe from fraudulent practices. These workplace frauds are universal and destructive in nature.

According to a study conducted by the Report to Nations in 2016, small organizations tend to suffer extremely high losses compared to large organizations because they employ fewer anti-fraud professionals, which makes them vulnerable to the risks of fraud. Indeed, it is estimated that around 5% of the revenue lost due to fraud per year is due to fraud and work-related abuse.

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ACFE Certified Fraud Examiner Sample Questions (Q75-Q80):


The seller's price to the buyer is not fixed or determinable when:

  • A. When the price is not contingent on some future events
  • B. The transaction includes an option to exchange the product for others.
  • C. Payment terms are not extended for a substantial period.
  • D. A service or membership fee is not subject predictable cancellation during the contract period.

Answer: B


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

  • A. Playing accounting
  • B. Symmetrical accounting
  • C. Asymmetrical accounting
  • D. Bearing accounting

Answer: C



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





According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

  • A. None of above
  • B. Liabilities
  • C. Credentials
  • D. Assets

Answer: D


Section: Financial Transactions and Fraud Schemes



Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?

  • A. Concealed check scheme
  • B. Legitimate check scheme
  • C. Endorse check scheme
  • D. Payable check scheme

Answer: A


Section: Fraud Prevention and Deterrence



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