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ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following examples of judicial systems would BEST be described as a civil law system?

A) The courts are allowed to consider both codified statutes and previous court decisions but are bound by neither
B) The courts are bound by codified principles or statures but are not bound by previous court decisions
C) The courts are bound by both previous court decisions and codified principles or statutes
D) The courts are bound primarily by previous court decisions to reserve legal issues

2. Nancy is testifying as an expert witness during cross-examination. The questioning party asks Nancy whether she agrees with questions involving basic facts of the case to which both parties have already agreed. Nancy says she agrees with all the questions. Which of the following best describes the questioning party's method?

A) Contradiction
B) Myopic vision
C) Sounding board
D) Bias

3. Which of the following statements is MOST ACCURATE regarding cross-examination of witnesses in adversarial systems?

A) If an expert witness ' s opinion is at risk of being distorted during cross-examination, the expert should avoid answering the question
B) The primary purpose of cross-examination is for opposing counsel to discover information previously unknown to opposing counsel.
C) The general rule is for opposing counsel to cross-examine all witnesses to ensure that important details are not missed by the fact finder
D) If opposing counsel asks an overly complex question during cross-examination, witnesses should ask for the question to be rephrased

4. Which of the following is NOT an element that must be proven to establish a penury offense?

A) The defendant made a false statement in a court of law.
B) The defendant made the statement with knowledge of its falsity
C) The defendant made a false statement that was material
D) The defendant made a false statement white under oath.

5. Grant, a fraud examiner is investigating Beatrice for embezzlement on his employer ' s behalf. During his investigation. Grant learns that Beatrice has cheated on her spouse and he tells several of Beatrice ' s coworkers about it Beatrice discovers that Grant revealed the unflattering (albeit true) information about her and decides to file a claim of defamation against Grant. Which of the following is the BEST explanation of why Beatrice will not win her defamation case?

A) The statement was not printed and distributed
B) The news was not communicated to enough people
C) The communications to the subject ' s coworkers were privileged
D) The information was true

Solutions: