Which of the Following Areas of the Certified Fraud Examiner

question 16

Multiple Choice

Which of the following areas of the Certified Fraud Examiner (CFE) exam includes theories of fraud prevention?

• A) Criminology and ethics
• B) Financial transactions
• C) Fraud investigation
• D) Fraud litigation
• E) Legal elements of fraud

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Definitions:

Return on Assets

A financial ratio that measures the efficiency of a company's use of its assets in generating profit.

Net Income

The net profit of a company calculated by deducting expenses and taxes from its total income.

Balance Sheet

A document that outlines a firm's assets, liabilities, and the equity held by shareholders, as of a certain date.

Stockholders' Equity

The portion of a company's capital that belongs to the shareholders, calculated as total assets minus total liabilities.