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ACFE Certified Fraud Examiner Sample Questions:

1. In most civil law systems, the burden of proof for the government to convict a defendant in a criminal case is beyond a reasonable doubt.

A) True
B) False

2. Tatiana is the chief executive officer (CEO) of Mattress World Warehouse, a retail mattress store that has been struggling financially A week before Mattress World Warehouse files for bankruptcy Tatiana sets ten mattresses to her husband at 80% below market value Which type of fraud scheme has Tatiana MOST LIKELY committed?

A) A planned bustout
B) A concealed transfer
C) A fraudulent conveyance
D) A fraudulent bankruptcy

3. Which of the following is a legal element that must be shown to prove a claim for official bribery?

A) The government suffered damages because of the bribe.
B) The defendant acted negligently.
C) The defendant gave or received something of value.
D) The defendant failed to exercise due care.

4. Which of the following typically does NOT have to be present for communications between an attorney and the attorney ' s client to be protected by a legal professional privilege?

A) Communication between a legal advisor and a client
B) Purpose of the communications was to seek or provide legal advice
C) Intent to keep the communications confidential
D) A lawsuit has been filed

5. Which of the following would be direct evidence that the criminal defendant a former cashier for a home improvement store committed a cash larceny scheme that resulted in the theft of more than $5 000 from the store?

A) A coworker testifies that the defendant was acting nervously the day the money was taken
B) A diagram is used to display the location of the store ' s registers
C) A witness testifies that they saw the defendant take the money
D) A witness testifies that the defendant was almost always the last cashier to leave the store

Solutions: