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ACFE Certified Fraud Examiner (CFE) VIP Practice Exam
ACFE — The CFE Exam is administered by the Association of Certified Fraud Examiners (ACFE) and consists of four sections — Financial Transactions and Fraud Schemes, Law, Investigation, and Fraud Prevention and Deterrence — each containing 125 computer-based questions with a 75% passing score required per section.
31
Questions
90m
Time Limit
75.00%
To Pass
Question 1 of 31👑 VIP
During an audit, an accounts payable clerk is discovered to have created a vendor in the system under the name 'Acme Office Suppies LLC' — a deliberate misspelling of a legitimate vendor — and routed 47 payments totaling $312,000 to a bank account she controls. Which fraud scheme classification BEST describes this activity?
Questions 2–31 and full explanations are VIP-exclusive.