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ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following is a method of disguising money acquired from illegal sources by recording more income on a business ' s books than the business actually generates?

A) Recording but not depositing revenue
B) Overstating revenues
C) None of the above
D) Reporting real estate purchases

2. Freya, a government contractor, has been convicted of colluding with other contractors to manipulate the competitive bidding process. After her conviction, Freya's name is added to a list of individuals who are prohibited from bidding on government contracts for a period of five years. The administrative penalty that Freya received is BEST described as:

A) License revocation
B) License suspension
C) Disenfranchisement
D) Debarment

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

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

A) The conspirators accomplished the purpose of the conspiracy that was initially established.
B) The defendant intentionally or unintentionally joined and participated in the illegal scheme.
C) The defendant entered into an agreement to commit an illegal act with at least one other person.
D) All of the conspirators knowingly committed an overt act in furtherance of the conspiracy.

5. The government filed a avil action against a politician for accepting real estate as a bribe. There is a possibility that the politician could transfer the real estate to a third party before the court enters a final judgment Which type of order should the government seek from the court to prevent the politician from transferring the real estate?

A) Litigation hold
B) Declaratory relief
C) Preservation order
D) Prejudgment attachment

Solutions: