SOFE CFE DUMPS WITH REAL EXAM QUESTIONS

PDF Last Updated : Jul 16, 2026
186 Total Questions
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Test Engine Last Updated : Jul 16, 2026
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SOFE CFE Sample Questions
Question # 1

A process by which several bidders conspire to split contracts up and ensure that each gets a certain amount of work is called: 

A. Bid opening  
B. Fictitious Bidding  
C. Bid pooling  
D. Bid log  



Question # 2

Which of the following is NOT standard of generally accepted accounting principles? 

A. Conservatism  
B. Cost  
C. Full disclosure  
D. Quality control  



Question # 3

A ___________ occurs when an employee, manager or executive has an undisclosed economic or personal interest in a transaction that adversely affects the organization. 

A. Conflict of interest  
B. Illegal sale  
C. Unauthorized purchase  
D. Financial disclosure  



Question # 4

In ___________ scheme, an employee creates false vouchers or submits false invoices to the employer. 

A. Sale requisition  
B. Purchase requisition  
C. Voucher handling  
D. Cash generating  



Question # 5

________ decrease assets and expenses and/or increase liabilities and/or equity 

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



Question # 6

A variation between the physical inventory and the perpetual inventory totals is called: 

A. Altered inventory  
B. Account receivable  
C. Shrinkage  
D. Write-offs  



Question # 7

In which of the following process, all bidders are legally supposed to be placed on the same plane of equality, bidding on the same terms and conditions?

A. Bid-rigging  
B. Kickbacks  
C. Competitive bidding  
D. Bid solicitation  



Question # 8

The scheme in which the same vendor is receiving favorable treatment van be found in purchases by vendor searches.

A. True  
B. False  



Question # 9

__________ is required if and when officers, executives or other persons in trusted positions become subjects of a criminal indictment.

A. Conflict of interest  
B. Turnaround sale or flip  
C. Disclosure  
D. Resource diversion  



Question # 10

Maintain the presence of a manager or supervisor near the area of the cash register as a deterrent to theft is a prevention for:

A. Fraudulent statement scheme  
B. Asset misappropriation scheme  
C. Larceny scheme  
D. Register disbursement scheme