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ACFE Certified Fraud Examiner Sample Questions:

1. All of the following are common legal defenses for tax evasion EXCEPT:

A) The actions were tax avoidance not tax evasion
B) Death of the taxpayer
C) The taxpayer s reliance on an attorney or accountant
D) Mental illness of the taxpayer

2. Which of the following is NOT an element generally required to establish a claim alleging the common law avil wrong for intentional infliction of emotional distress?

A) The victim was an employee of the defendant
B) The defendant engaged in extreme and outrageous conduct
C) The defendant acted intentionally or recklessly
D) The victim suffered distress as a result of the defendants conduct

3. In jurisdictions that allow for corporate criminal liability which of the following is typically required for the corporation to be vicariously liable for the acts of one of its employees?

A) Management was directly involved with the offense
B) The corporation had previous violations of a similar nature
C) Management knew of the underlying offense but did not correct it
D) The employee was acting within the scope of their employment

4. In most countries employers must provide notice to their employees before they implement an employee monitoring program

A) True
B) False

5. Which of the following is NOT a requirement of the European Union's (EU) General Data Protection Regulation (GDPR)?

A) An organization generally must notify all affected data subjects without undue delay when a high-risk data breach occurs
B) An organization must confirm or deny that it possesses a data subject's personal data upon that individual's request
C) An organization must delete a data subject's personal data automatically when the data are no longer m use.
D) An organization must have a documented lawful basis for collecting or processing personal data.

Solutions:

Question # 1 Answer: B

Question # 2 Answer: A

Question # 3 Answer: D

Question # 4 Answer: A

Question # 5 Answer: D