CERTIFIED FRAUD EXAMINERS CFE EXAMS
PACKAGE DEAL ALL INFORMATION
STUDY GUIDE QUESTIONS AND SOLUTIONS
2026 CORRECT ANSWERS GRADED A+
⩥ Occupational Fraud. Answer: Fraud committed by employees through
misuse of their position.
⩥ Asset Misappropriation. Answer: Theft or misuse of an organization's
resources.
⩥ Corruption. Answer: Wrongful use of influence in business
transactions for personal benefit.
⩥ Financial Statement Fraud. Answer: The intentional misstatement or
omission of financial data.
⩥ Fraud Triangle. Answer: Consists of pressure, opportunity, and
rationalization.
⩥ Skimming. Answer: Theft of cash before it is recorded in the system.
, ⩥ Lapping. Answer: Stealing customer payments and covering it with
future payments.
⩥ Kiting. Answer: Using multiple bank accounts to float funds and
conceal theft.
⩥ Bribery. Answer: Offering something of value to influence actions.
⩥ Kickback. Answer: Undisclosed payment made in return for
facilitating a transaction.
⩥ Conflict of Interest. Answer: A situation where personal interests
conflict with professional duties.
⩥ Forgery. Answer: Altering documents with the intent to deceive.
⩥ Shell Company. Answer: A non-operational business used to conceal
fraud.
⩥ Benford's Law. Answer: Statistical method to detect anomalies in
numeric data.
⩥ Whistleblower. Answer: A person who exposes misconduct or fraud.
PACKAGE DEAL ALL INFORMATION
STUDY GUIDE QUESTIONS AND SOLUTIONS
2026 CORRECT ANSWERS GRADED A+
⩥ Occupational Fraud. Answer: Fraud committed by employees through
misuse of their position.
⩥ Asset Misappropriation. Answer: Theft or misuse of an organization's
resources.
⩥ Corruption. Answer: Wrongful use of influence in business
transactions for personal benefit.
⩥ Financial Statement Fraud. Answer: The intentional misstatement or
omission of financial data.
⩥ Fraud Triangle. Answer: Consists of pressure, opportunity, and
rationalization.
⩥ Skimming. Answer: Theft of cash before it is recorded in the system.
, ⩥ Lapping. Answer: Stealing customer payments and covering it with
future payments.
⩥ Kiting. Answer: Using multiple bank accounts to float funds and
conceal theft.
⩥ Bribery. Answer: Offering something of value to influence actions.
⩥ Kickback. Answer: Undisclosed payment made in return for
facilitating a transaction.
⩥ Conflict of Interest. Answer: A situation where personal interests
conflict with professional duties.
⩥ Forgery. Answer: Altering documents with the intent to deceive.
⩥ Shell Company. Answer: A non-operational business used to conceal
fraud.
⩥ Benford's Law. Answer: Statistical method to detect anomalies in
numeric data.
⩥ Whistleblower. Answer: A person who exposes misconduct or fraud.
