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ACFE Certified Fraud Examiner Sample Questions:

1. A custodial arrest occurs when a law enforcement officer informs the suspect of their rights as a criminal defendant

A) True
B) False

2. In a particular country ' s judicial process, the judge oversees the investigation of a case is primarily responsible for questioning witnesses and generally plays a larger role in the evidence-gathering process than the parties ' legal counsel Which of the following BEST describes this type of judicial process ' ?

A) Inquisitorial process
B) Common law process
C) Adversarial process
D) Substantive law process

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

4. Cory has been charged with lax evasion for filing a false tax return. As a defense, Cory claims that he made an honest mistake due to the tax law ' s complexity, and he did not intentionally submit an incorrect tax return If the court finds that his mistake was in good faith the most likely will NOT be found to have " willfully ' " engaged m fraudulent actions to avoid reporting or paying his taxes.

A) True
B) False

5. Clara is a fraud examiner investigating a potentially fraudulent misrepresentation made in the sale of a security. Which of the following questions should Clara ask to determine if the misrepresentation was material?

A) " Did the person who made the representation have authorization to make the statements that are in dispute? "
B) " Is the person who made the misrepresentation registered as a broker-dealer? "
C) " Would a reasonable investor want to know the information to make an informed decision? "
D) " Were potential investors promised guaranteed returns in the misrepresentation? "

Solutions: