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ACFE Certified Fraud Examiner Sample Questions:

1. Robert, a Certified Fraud Examiner (CFE), wants to ensure that the authenticity of the evidence he collected during his investigation is not compromised. His main objective should be to:

A) Limit access to the evidence to judicial officials prior to trial proceedings.
B) Only alter or materially change the evidence himself if absolutely necessary.
C) Establish a clear chain of custody to show that the evidence has not been altered.
D) Prevent all other parties from obtaining physical control of the evidence.

2. The MOST COMMON bankruptcy fraud scheme is:

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

3. A custodial arrest occurs when a law enforcement officer informs the suspect of their rights as a criminal defendant

A) False
B) True

4. Felix is charged with violating a criminal law that prohibits making false statements to government agencies.
Which of the following statements is incorrect regarding the elements the government must prove to establish a violation?

A) The government must prove that the statement was material.
B) The government must prove that the defendant knew the statement was false.
C) The government must prove that it suffered a loss for relying on the false statement.
D) The government must prove that the statement concerned a matter within the jurisdiction of a government agency.

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

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

Solutions: