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ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following statements about civil actions in most jurisdictions is CORRECT?

A) The plaintiff's complaint does not need to state the grounds for legal relief.
B) The plaintiff's complaint must typically contain a copy of all documents that might be relevant to the case.
C) All of the above are correct.
D) Civil actions begin with the filing of a pleading, usually in the jurisdiction where the defendant resides or where the claim originated.

2. Bob receives a memorandum from his attorney that is protected by a legal professional privilege Bob emails the memorandum to a third party who has no need to know the information in the memorandum Which of the following statements is MOST ACCURATE?

A) Bob did not waive the privilege because the legal professional privilege cannot be waived by transmitting protected information to a third party
B) Bob did not walve the privilege because the legal professional privilege belongs to the attorney, not the client
C) Bob might have waived the privilege because he used email to transmit the protected information.
D) Bob might have waived the privilege because he transmitted the protected information to a third party who has no need to know the information

3. Ellis works for a business that filed for bankruptcy. The administrator presiding over the bankruptcy contacts Ellis and requests information regarding his employer's financial affairs Assuming the administrator has all of the powers recommended in the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes (World Bank Principles) which of the following is TRUE?

A) The administrator may not obtain the information unless the business agrees in writing
B) The administrator may compel Ellis to provide the information despite Ellis's relationship to the business
C) The administrator has no power to obtain the information under any circumstances
D) The administrator may only seek information regarding the bus ness that filed bankruptcy if Ellis consents to providing it.

4. Dodd is a Certified Fraud Examiner (CFE) who works for Weathervane, a private company Dodd suspects that Burton a Weathervane employee has embezzled money from the company Dodd plans to conduct an internal investigation into the missing funds Based on these facts which of the following is the MOST ACCURATE statement?

A) Burton can refuse to cooperate with the investigation because he has a fundamental right to privacy
B) Burton likely has a duty to cooperate with the investigation as part of the employer-employee relationship
C) Burton has a duty to cooperate with the investigation even if what is requested from him is not reasonable
D) Burton can refuse to cooperate with the investigation because he has a fundamental right to remain silent

5. __________ insurance is a type of insurance under which an insured entity is covered against losses caused by the dishonest or fraudulent acts of its employees.

A) Opportunity
B) Residual risk
C) Fidelity
D) Inherent risk

Solutions: