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ACFE Certified Fraud Examiner Sample Questions:

1. IBC Manufacturing is a private company in a jurisdiction in which the public has the legal right to be free from unreasonable search and seizure by government authorities. An investigator at IBC searches the desk of Denise an IBC employee and finds illegal narcotics. The investigator seizes the narcotics and turns them over to members of law enforcement. The investigator violated Denises rights by failing to obtain a search warrant before conducting the search

A) True
B) False

2. Which of the following would be circumstantial evidence that a cashier at a retail store committed a cash larceny scheme that resulted in the theft of $900 from the store?

A) A diagram is used to display the location of the retail store's cash registers.
B) A coworker explains the ethics policy that the retail store's employees must follow.
C) A witness testifies that they saw the cashier take money out of a cash register on the day that the theft occurred.
D) A witness testifies that the cashier made a $900 deposit to their personal bank account the day after the theft occurred.

3. Which of the following is most likely to affect the rights that an employee may have during an internal investigation?

A) The length of the employee ' s tenure at the organization
B) Whether the employee has signed a noncompetition agreement
C) Whether the employee has signed a union contract
D) The likelihood of the employee ' s guilt or innocence

4. 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.

5. Which of the following statements concerning judgments involving parties that are in multiple jurisdictions is most accurate?

A) Whether a foreign judgment is enforceable always depends on where the defendant ' s assets are located.
B) If a party obtains a judgment against a defendant in one jurisdiction, then that judgment is effective automatically and recognized in all jurisdictions throughout the world.
C) Whether a foreign judgment is enforceable is not affected by the law where the judgment is enforced.
D) If a party obtains a judgment against a defendant in one jurisdiction, then that judgment might not be effective in other jurisdictions where the defendant resides.

Solutions: