Last Updated: Jun 07, 2026
No. of Questions: 102 Questions & Answers with Testing Engine
Download Limit: Unlimited
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1. According to the ACFE, which of the following is the most common type of fraud scheme?
A) Intellectual property fraud
B) Financial misstatement
C) Asset misappropriation
D) Corruption (bribery)
2. What is the current thinking on the practice of maintaining a petty cash fund?
A) It's considered a best practice within service organizations and consulting businesses
B) It should be maintained by an executive in the treasury department
C) It's practically obsolete and should be eliminated, if possible
D) Three separate individuals should sign off on disbursements
3. To minimize fraud risk before adding a new vendor to the master vendor file, you should do which of the following? I. Check the vendor against government sanction lists; II. See if the vendor's address matches any of the organization's locations; III. Verify the vendor's business registration.
A) I and II only
B) II only
C) I only
D) I, II, and III
4. When auditing expense reports, one thing to pay particular attention to is:
A) Restaurant receipts that include client names
B) Highly itemized receipt details
C) Amounts just below the approval threshold
D) Airfare expenses in combination with hotel costs
5. What is an efficient way to handle vendor contact information in the VMF that is likely to change frequently?
A) Conduct a thorough audit of vendor names and addresses semiannually and make all changes discovered
B) Assign an individual to review the contact information for these vendors on a weekly basis
C) Include only the vendor web address in the VMF and check online to find the right contact as needed
D) Include in the vendor contract that you must be notified of any personnel changes in writing
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: C | Question # 5 Answer: D |
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