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ACFE Certified Fraud Examiner Sample Questions:

1. Tatiana is the chief executive officer (CEO) of Mattress World Warehouse, a retail mattress store that has been struggling financially A week before Mattress World Warehouse files for bankruptcy Tatiana sets ten mattresses to her husband at 80% below market value Which type of fraud scheme has Tatiana MOST LIKELY committed?

A) A fraudulent bankruptcy
B) A fraudulent conveyance
C) A concealed transfer
D) A planned bustout

2. At the end of a civil proceeding, the court finds the defendant, a company, liable and orders it to pay a large sum of money to compensate for the plaintiffs losses. Which of the following BEST describes this type of remedy?

A) Declaratory relief
B) Injunction
C) Carnages
D) Equitable relief

3. The concealment of assets occurs most commonly in which of the following types of fraud schemes?

A) Bankruptcy fraud
B) Income smoothing
C) Payroll fraud
D) Fictitious revenues

4. A company files a civil lawsuit against one of its directors for insider trading. At the end of the trial, a court orders the director to refrain from purchasing or obtaining the stock of a particular corporation. Which of the following BEST describes this type of remedy?

A) Declaratory relief
B) Injunction
C) Punitive damages
D) Monetary relief

5. Nancy is testifying as an expert witness during cross-examination. The questioning party asks Nancy whether she agrees with questions involving basic facts of the case to which both parties have already agreed. Nancy says she agrees with all the questions. Which of the following best describes the questioning party's method?

A) Bias
B) Myopic vision
C) Sounding board
D) Contradiction

Solutions: