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ACFE Certified Fraud Examiner Sample Questions:

1. 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 provides a forum for regular cooperation on banking supervisory matters affecting developing nations
C) IOSCO is a self-regulatory organization for companies that have securities traded on international securities markets
D) IOSCO is recognized as the international standard-setter for securities markets

2. Which of the following statements concerning examinations of expert witnesses in most inquisitorial jurisdictions is accurate?

A) Both the parties and the judge may determine how much consideration should be given to an expert ' s testimony.
B) Only the parties are allowed to make objections regarding an expert ' s biases.
C) Both the parties and the judge may question an expert ' s credibility.
D) Only the judge is allowed to question the expert ' s analysis and the methods that they used in their determinations.

3. Before Monique's criminal trial for embezzlement, she contacts witnesses against her and offers to pay them if they change their stories regarding the embezzlement. Monique's actions would MOST LIKELY cause the government to bring additional charges against her for:

A) Conspiracy to influence the court
B) Judicial extortion
C) Fraudulent misrepresentation
D) Obstruction of justice

4. In most countries, it is not necessary for employers to provide notice to their employees before implementing an employee monitoring program.

A) True
B) False

5. The MOST COMMON bankruptcy fraud scheme is:

A) A planned bustcut
B) A credit card bustout
C) Forged filing
D) Concealment of assets

Solutions: