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CrFA Certified Forensic Accountant VIP Practice Exam
CrFA — The CrFA (Certified Forensic Accountant) credential is issued by the American College of Forensic Examiners International (ACFEI); the exam tests competencies in fraud examination, financial statement analysis, litigation support, asset tracing, and expert witness standards, typically consisting of multiple-choice questions across core forensic accounting domains.
30
Questions
120m
Time Limit
70.00%
To Pass
Question 1 of 30👑 VIP
During a fraud investigation at a manufacturing company, you discover that the controller has been creating fictitious vendors in the accounts payable system, approving invoices for those vendors, and directing payments to a bank account she controls. The invoices reference services that are plausible but never actually performed. Which fraud scheme classification BEST describes this conduct?
Questions 2–30 and full explanations are VIP-exclusive.