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ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following statements is TRUE regarding criminal proceedings and discovery in adversarial jurisdictions?

A) The judge is the primary driver of the discovery process in criminal proceedings.
B) Most criminal proceedings are divided into pretrial, investigative and trial phases
C) The majority of criminal discovery usually occurs before the trial begins.
D) Parties typically cannot request evidence from each other until after the trial begins.

2. The Financial Action Task Force (FATF) Recommendations advise countries to do all of the following EXCEPT:

A) Enable authorities to trace freeze, and confiscate assets suspected in money laundering and terrorist financing
B) Use a risk-based approach when setting anti-money laundering policies
C) Require financial institutions to monitor their customers ' political affiliations.
D) Require financial institutions to keep certain records and establish anti-money laundering policies.

3. Which of the following statements concerning the appointment of expert witnesses at that is accurate?

A) Generally the court selects the primary expert witnesses in adversarial jurisdictions.
B) Generally, only the parties may select expert witnesses in inquisitional jurisdictions.
C) Generally, only the parties may select experts to introduce testimony in adversarial jurisdictions
D) Generally, the court appoints the primary expert witnesses in inquisitorial jurisdictions.

4. Which of the following statements about the International Organization of Securities Commissions (IOSCO) s TRUE?

A) IOSCO is an oversight body responsible for issuing and enforcing regulations that govern all international securities markets
B) IOSCO is a self-regulatory organization for companies that have securities traded on international securities markets
C) IOSCO provides a forum for regular cooperation on banking supervisory matters affecting developing nations
D) IOSCO is recognized as the international standard-setter for securities markets

5. Which of the following can affect the rights that employees may have during an internal investigation?

A) Existence of interstate compacts
B) Existence of violation red flags
C) Existence of an employment contract
D) Existence of fraud risk factors

Solutions: