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ACFE Certified Fraud Examiner Sample Questions:

1. Greg is serving as an expert witness and is being cross-examined at trial. The questioning party gets Greg to state that he spent considerable time working on a certain issue in the case. Then the questioning party asks many questions on a tangential issue in the case that Greg knows little about. Which of the following describes the questioning party's method?

A) Personal attack
B) Myopic vision
C) Sounding board
D) Bias

2. Which of the following is a red flag that an entity is operating a security business without the proper license or registration?

A) There is an unexplained absence of customer complaints against the entity.
B) The entity's website contains detailed background information.
C) There are justified gaps in the work history of promoters at the entity
D) The agents working at the entity have criminal records.

3. Which of the following is generally NOT one of the goals of deferred prosecution agreements?

A) To get an organization to reform its policies
B) To reduce the risk of illegal practices at an organization
C) To allow prosecutors to resolve a case while still punishing malfeasance
D) To postpone prosecution until a company conducts an extensive internal investigation

4. Which of the following is the MOST ACCURATE statement about the different types of alternative dispute resolution'?

A) In an arbitration proceeding the arbitrator acts as a judge or jury by deciding the dispute at issue on its merits
B) The decisions reached in all arbitrations are always binding
C) The agreements reached in mediations are generally nonbinding.
D) In a mediation session, the mediator decides who should win the dispute at issue

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 n the theft of more than $5 000 from the store?

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

Solutions: