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Certified Fraud Examiner Practice Questions By testpreptraining.com.

In Cressey’s fraud triangle, its three of the legs are Opportunity, Pressure and 1.

A. Violation. C. Rationalization. D. None of the above.

Which of the following offender types in which people who take the money and run away? 2.

A. Absconders. C. Offender types. D. None of the above.

When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true. 3.

A. True. www.testpreptraining.com. When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true. 3.

In Fraud scale pressure, opportunity and integrity variables all results in a list of ___ possible red flags or indicators of occupational fraud and abuse. 4.

A. 81. C. 83. D. 84. www.testpreptraining.com. In Fraud scale pressure, opportunity and integrity variables all results in a list of ___ possible red flags or indicators of occupational fraud and abuse. 4.

__________ can be defined as conduct detrimental to the organization and to the employee. 5.

A. Employee deviance. C. Employee fraud. D. All of the above.

Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior. 6.

www.testpreptraining.com. Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior. 6.

According to a survey, in principal perpetrator, males in a majority of cases, accounting for ___ percent of frauds versus ___ percent in which a female was the primary culprit. 7.

A. 62 versus 36. C. 62 versus 37. D. None of the above.

The principal way to detect omitted credits from books of account is through: 8.

A. Forced Balance. C. Expense account. D. None of all.

People commit financial statement fraud to: 9. A. Conceal false business performances.

A. Conceal false business performances. C. Maintain personal income.

Which of the following is NOT the reason why senior management will overstate business statement? 10.

A. Comply with debit covenants. C. Trigger performance related compensation.

The act of an official or fiduciary person who unlawfully and wrongfully uses his station or character to procure some benefit, contrary to duty and rights of others is called: 11.

A. Conflict of interest. C. Bribery. D. Overbilling.

Which of the following are the classifications for the Corruption? 12.

A. Bribery, economic extortion, illegal gratuities and conflicts of interest.

__________ may be defined as the offering, giving, receiving or soliciting anything of value to influence an official act. 13.

A. Corruption. C. Bribery. D. Lacking approval authority.

Which of the following can constitute a bribe, even if the illicit payment is never actually made? 14.

A. Offering a payment. C. kickback payment. D. Overbilling in payment.

The most common method of detection in corruption cases is: 15.

A. Internal audits. C. Tips. D. By accident. www.testpreptraining.com.