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ACFE Certified Fraud Examiner Sample Questions:

1. The Organisation for Economic Co-operation and Developments (OECD) Recommendation on Combating Bribery m International Business (Recommendation) urges member states to combat the bribery of foreign public officials by taking steps to improve which of the following primary areas within their respective infrastructures?

A) Consumer data protection laws
B) Public health and safety regulations
C) Laws and regulations related to public subsidies licenses, and contract procurement
D) Laws and regulations covering e-commerce

2. Frederick has multiple high-volume foreign bank accounts. The country he lives in requires him to report such accounts annually for tax purposes but he regularly and intentionally fails to report his accounts in order to reduce the amount of taxes he must pay. Which of the following schemes has Frederick MOST LIKELY committed?

A) An income and wealth tax evasion scheme
B) A value-added tax evasion scheme
C) An excise tax evasion scheme
D) A tax credit evasion scheme

3. One of the purposes of securities regulation is to maintain market confidence.

A) True
B) False

4. Raj is an employee who works 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 is Raj MOST LIKELY to have a reasonable expectation of privacy?

A) A filing cabinet in the office lobby
B) A waste bin m the employee's office
C) A company-issued tablet computer
D) A backpack brought from home

5. Ramona is investigating Eugene for misconduct Ramona and Eugene both work for Elek-Tek, which operates in a jurisdiction with evil laws for defamation, invasion of privacy and conflict of interest During the investigation Ramona obtained ^formation that Eugene is cheating on his spouse Ramona to a large group of Elek-Tek employees that Eugene was committing adultery, which turned out to be true Which cause of action would give Eugene the BEST chance for success m a civil suit against Ramona?

A) Slander
B) Conflict of interest
C) Public disclosure of private facts
D) Defamation

Solutions:

Question # 1 Answer: C

Question # 2 Answer: A

Question # 3 Answer: A

Question # 4 Answer: D

Question # 5 Answer: C