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ACFE Certified Fraud Examiner Sample Questions:

1. Mya has been retained as an expert witness to provide testimony for a trial. Which of the following statements describes the primary purpose of Mya ' s testimony?

A) Mya will assist the fact finder by drawing conclusions on the credibility of other witnesses.
B) Mya will assist the fact finder by providing specialized knowledge that will help them understand evidence.
C) Mya will assist the fact finder by providing specialized knowledge on the admissibility of evidence in the case.
D) Mya will assist the fact finder by drawing conclusions regarding the accused ' s guilt or innocence.

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

3. Before Monique's criminal trial for embezzlement, she contacts witnesses against her and offers to pay them if they change their stories regarding the embezzlement. Monique's actions would MOST LIKELY cause the government to bring additional charges against her for:

A) Conspiracy to influence the court
B) Judicial extortion
C) Fraudulent misrepresentation
D) Obstruction of justice

4. Management at ABC Org. suspects that Marcia, an employee in charge of negotiating vendor contracts, has a conflict of interest. For ABC Org. ' s conflict-of-interest claim to be actionable, which of the following scenarios must be TRUE?

A) Marcia must have failed to disclose that she had a personal or economic interest in a matter that could influence her professional role.
B) The alleged conflict must have resulted in a direct personal benefit for Marcia.
C) Marcia must have informed the organization that she had a connection to one or more of the vendors with whom she was negotiating.
D) The alleged conflict must have resulted in a financial loss for the organization.

5. Levi has been retained as an expert witness to provide testimony for a trial. Which of the following statements describes the primary purpose of Levi's testimony?

A) Levi will assist the fact finder by providing an opinion regarding whether the accused is guilty of the offense.
B) Levi will assist the fact finder by providing specialized knowledge on the admissibility of evidence in the case.
C) Levi will assist the fact finder by providing specialized knowledge that will help them understand evidence.
D) Levi will assist the fact finder by providing an opinion about the honesty of other witnesses in the case.

Solutions: