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  1. Home
  2. ACFE Certification
  3. CFE-Financial-Transactions-and-Fraud-Schemes Exam
  4. ACFE.CFE-Financial-Transactions-and-Fraud-Schemes.v2026-10-26.q105 Dumps
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Question 36

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

Correct Answer: A
Detailed Explanation:
* Rationale for Correct Answer:W. Steve Albrecht's Fraud Scale introduced the relationship between pressure, opportunity, and integrity. He and his colleagues identified 81 red flags or behavioral indicators of occupational fraud and abuse based on these three dimensions. Therefore, the correct answer is A. 81.
* Analysis of Incorrect Options:
* B. 82 / C. 83 / D. 84 - Distractors; none match the number identified in the fraud scale research.
* Key Concept:Fraud Scale - Red Flags of occupational fraud.
Reference:ACFE Fraud Examiners Manual (2020 International Edition), Fraud Theory - Albrecht's Fraud Scale.
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Question 37

Any expenses that are incurred but not paid by the end of the year are counted in our records of profit and loss, are called:

Correct Answer: D
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Question 38

Which of the following is a method of identity theft prevention recommended for individuals?

Correct Answer: A
Explanation/Reference: https://www.houstontx.gov/police/crime_prevention/id_theft.htm
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Question 39

Which of the following measures will MOST LIKELY prevent cash larceny schemes from occurring?

Correct Answer: D
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Question 40

In ____________ scheme, a supplier pays an employee of the purchasing company to write specifications that will require amendments at a later date.

Correct Answer: B
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