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ACFE Certified Fraud Examiner Sample Questions:

1. If Mary uses legal means to lower her tax bill through legitimate deductions and credits she is engaging m tax evasion

A) True
B) False

2. Luisa is charged with violating a criminal law that prohibits making false statements to government agencies.
Which of the following is NOT one of the elements the government must prove?

A) The false statement was material.
B) The defendant made a false statement.
C) The defendant knew the statement was false.
D) The government relied on the false statement.

3. Each day, Rachel purchases $14 500 in bearer instruments with cash from a bank where all currency transactions above 515,000 must be reported to the government Rachets actions are a red flag of which of the following schemes ' ?

A) Structuring
B) Alternative remittance system
C) Real estate laundering
D) Channel stuffing

4. In common law jurisdictions failing to suspend routine destruction of electronic data can result in sanctions for failure to preserve relevant evidence

A) True
B) False

5. Which of the following statements concerning fact finders in criminal trials in common law jurisdictions is most accurate?

A) Although a jury typically serves as the fact finder, a judge may serve as the fact finder in minor cases where a jury trial is not available or is waived.
B) A jury serves as the fact finder in all criminal cases that go to trial.
C) A judge serves as the fact finder in all criminal cases that go to trial.
D) Although a judge typically serves as the fact finder, a jury sometimes serves as the fact finder in cases that are deemed more minor.

Solutions: