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ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following is a legal element that the government must show to prove a cnminal conspiracy?

A) One of the conspirators knowingly committed an oven act in furtherance of the conspiracy
B) The defendant knew all the details or objectives of the conspiracy
C) The conspirators accomplished the purpose of the conspiracy that was initially established
D) The defendant knew the identity of all the participants in the conspiracy

2. According to the Organisation for Economic Co-operation and Development's OECD Recommendation on Combating Bribery in International Business, member states are encouraged to combat the bribery of foreign public officials by improving which of the following primary areas within their respective infrastructures?

A) Criminal, civil, commercial, and administrative laws
B) E-commerce business practices and regulations
C) Regulations related to the public's health and safety
D) Initiatives related to stronger data protection

3. Which of the following typically does NOT need 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) Intent to keep the communications confidential
C) A written contract with the attorney requiring confidentiality
D) Purpose of the communications was to seek or provide legal advice

4. Which of the following is the MOST ACCURATE statement about rules prohibiting securities broker-dealers from making unsuitable recommendations on investments or investment strategies?

A) A suitability violation occurs when a broker trades in a client ' s account without obtaining prior approval for making the transaction(s).
B) A suitability violation occurs when a broker recommends an investment or investment strategy that is inconsistent with the client ' s objectives
C) A suitability violation occurs when a broker enters into transactions and manages a client ' s account for the purpose of generating excessive commissions
D) A suitability violation occurs when a broker does not carry out a trade requested by or promised to a customer

5. Which of the following scenarios is an example of the criminal sanction known as criminal forfeiture?

A) As part of her sentence for bribery, a defendant is ordered to transfer a vehicle she received as a bribe to the government.
B) As part of his sentence for tax evasion, a defendant is ordered to pay a fine of $10,000 to the government.
C) As part of her sentence for money laundering, a defendant is sentenced to a three- to five-year term of incarceration.
D) As part of his sentence for embezzlement, a defendant is ordered to pay back his employer for the money he stole.

Solutions: