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ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following is a right of individuals accused of crimes under the United Nations ' (UN) International Covenant on Civil and Political Rights (ICCPR)?

A) Right of the accused to be released from custody pending trial
B) Right of the accused to unlimited appeals in criminal trials
C) Right of the accused to be informed of criminal charges
D) Right of the accused to a trial without public disclosure of the results

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

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

3. Which of the following schemes involves disguising money from illegal nonbusiness sources by recording more income on a business ' s books than the business actually generates?

A) Structured deposits
B) None of re above
C) Overstate revenues
D) Trade-based laundering

4. During a bankruptcy bustout scheme, or planned bankruptcy, the debtor committing the fraud typically performs which of the following actions?

A) Colludes with creditors and the trustee to pay some creditors but not ethers
B) Purchases large quantities of goods on credit
C) Conspires with suppliers to produce fraudulent invoices
D) Bribes a trustee to overlook assets in the debtor ' s possession

5. Slater has been appointed as a bankruptcy administrator. According to the recommendations of the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes (World Bank Principles), which of the following statements concerning Slater ' s role as bankruptcy administrator is MOST ACCURATE?

A) Slater may request relevant information from the debtor ' s agents or others with knowledge of the debtor ' s affairs, but he cannot force them to provide it.
B) Slater may not interfere with contracts signed by the debtor.
C) Slater may investigate all contracts the debtor entered into, but he does not have the power to cancel them without the debtor ' s permission.
D) Slater may collect, preserve, and dispose of the debtor ' s property.

Solutions: