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ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following describes the purpose of an expert witness testimony at trial?

A) To give a firsthand account of the fads of the case on the record
B) To offer an opinion as to a party's guilt or innocence
C) None of the above
D) To give an opinion when the fact finder needs specialized knowledge

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

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

3. Which of the following statements is MOST ACCURATE concerning how criminal bargaining agreements are typically handled in jurisdictions where such agreements are allowed?

A) The prosecution generally has the discretion to decide whether to settle charges with a bargaining agreement.
B) The defense generally has the discretion to decide whether to settle charges with a bargaining agreement.
C) Both the prosecution and the defense have the discretion to decide whether to settle charges with a bargaining agreement.
D) Only the judge assigned to the case has the discretion to decide whether to settle charges with a bargaining agreement.

4. 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.

5. Which of the following statements concerning the appointment of expert witnesses at that is accurate?

A) Generally, only the parties may select experts to introduce testimony in adversarial jurisdictions
B) Generally the court selects the primary expert witnesses in adversarial jurisdictions
C) Generally, the court appoints the primary expert witnesses in inquisitorial jurisdictions.
D) Generally, only the parties may select expert witnesses in inquisitor jurisdictions

Solutions: