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ACFE Certified Fraud Examiner Sample Questions:

1. Company A sued Company B to recover damages tor the breach of a contract. In the same proceeding Company B sought damages for an allegation that Company A fraudulently induced Company B into entering the contract In this case what would Company B ' s claim against Company A be called?

A) Collateral attack
B) Counterclaim
C) Reversal
D) Cross-claim

2. Which of the following is the most accurate statement about the UK Bribery Act?

A) If an organization ' s anti-corruption program complies with the FCPA, then it will also comply with the UK Bribery Act.
B) The UK Bribery Act has a broader application than the FCPA because it makes commercial bribery a crime.
C) Unlike the FCPA, the UK Bribery Act makes it a crime to bribe a foreign public official in connection with international business transactions.
D) Like the FCPA, the UK Bribery Act contains an explicit exception for facilitating payments.

3. Samson Inc. operates in a jurisdiction that prohibits unreasonable workplace searches and surveillance in areas or items where employees have a reasonable expectation of privacy. In which of the following areas or items can an employee at Samson Inc. MOST LIKELY have a reasonable expectation of privacy during a workplace search?

A) A desk drawer in a communal workspace.
B) A personal mobile phone brought to the office from home.
C) A laptop computer that was issued by Samson Inc.
D) A recycling bin in the employee ' s office.

4. In a judicial proceeding, the parties in the proceeding are primarily responsible for gathering evidence for trial. Additionally, the parties or their legal counsel conduct the questioning of witnesses. Which of the following best describes this type of judicial process?

A) Unitary process
B) Adversarial process
C) Civil law process
D) Inquisitorial process

5. Before Monique's criminal trial for embezzlement, she contacts witnesses against her and offers to pay them if they change their stories regarding the embezzlement. Monique's actions would MOST LIKELY cause the government to bring additional charges against her for:

A) Judicial extortion
B) Obstruction of justice
C) Fraudulent misrepresentation
D) Conspiracy to influence the court

Solutions: