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ACFE Certified Fraud Examiner Sample Questions:

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

2. A business files for bankruptcy with the goal of obtaining relief from creditors so that it can rearrange its financial affairs and continue as a going concern. Which of the following describes this type of bankruptcy proceeding?

A) Debt dismissal bankruptcy
B) Liquidation bankruptcy
C) Reorganization bankruptcy
D) Debt adjustment bankruptcy

3. Which of the following typically does NOT need to be present for communications between an attorney and the attorney's client to be protected by a legal professional privilege?

A) Intent to keep the communications confidential
B) A lawsuit has been filed
C) Communication between a legal advisor and a client
D) Purpose of the communications was to seek or provide legal advice

4. Tatiana is the chief executive officer (CEO) of Mattress World Warehouse, a retail mattress store that has been struggling financially A week before Mattress World Warehouse files for bankruptcy Tatiana sets ten mattresses to her husband at 80% below market value Which type of fraud scheme has Tatiana MOST LIKELY committed?

A) A fraudulent conveyance
B) A concealed transfer
C) A fraudulent bankruptcy
D) A planned bustout

5. In most civil law jurisdictions which of the following BEST describes when a party is required to begin taking steps to preserve and produce relevant evidence?

A) When the court orders such steps to be taken
B) When the party receives a service of process
C) When the charging documents are filed
D) When litigation has started

Solutions: