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The Association of Certified Fraud Examiners (ACFE) is a globally recognized anti-fraud organization that provides education, training, and certification to professionals in the field of fraud examination. The Certified Fraud Examiner (CFE) certification is the globally preferred credential for anti-fraud professionals, and it is awarded to individuals who meet the rigorous standards set by the ACFE. The CFE Certification Exam is one of the most challenging and prestigious exams in the field of fraud examination.

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ACFE Certified Fraud Examiner Sample Questions (Q152-Q157):

NEW QUESTION # 152
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

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

Answer: D

NEW QUESTION # 153
The fraudsters' interest lies with an employer other than a company.

A. True
B. False

Answer: B

NEW QUESTION # 154
___________ and __________ are used to increase (or decrease) the equity account.

A. Journal Entries & Credit
B. None of all
C. Journal Entries & Debit
D. Journal Entries & transactions

Answer: D

NEW QUESTION # 155
According to Marshall, ______ are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

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

Answer: D

NEW QUESTION # 156
Occupational fraud and abuse is a (an) __________ of doing business, in much the same way that we pay expenses for electricity, taxes and wages.

A. Equity
B. Balance sheet
C. Expense
D. Financial record

Answer: C

NEW QUESTION # 157
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