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ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam Syllabus Topics:

ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues 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 concealed transfer
B) A planned bustout
C) A fraudulent conveyance
D) A fraudulent bankruptcy

2. Which of the following statements concerning judgments involving parties that are in multiple jurisdictions is MOST ACCURATE?

A) Whether a foreign judgment is enforceable might depend on whether the two jurisdictions have an enforcement treaty.
B) Whether a foreign judgment is enforceable always depends on where the defendant ' s assets are located.
C) If a party obtains a judgment in one jurisdiction, then that party will automatically be able to enforce the judgment wherever the defendant resides.
D) If a party obtains a judgment in one jurisdiction, then that party will automatically be able to enforce the judgment in any jurisdiction.

3. Greg is serving as an expert witness and is being cross-examined at trial. The questioning party gets Greg to state that he spent considerable time working on a certain issue in the case. Then the questioning party asks many questions on a tangential issue in the case that Greg knows little about. Which of the following describes the questioning party ' s method?

A) Personal attack
B) Myopic vision
C) Bias
D) Sounding board

4. Luciano, a Certified Fraud Examiner (CFE) for XYZ Co., learns that Sylvia, a purchasing manager, recently bought an expensive home in the mountains. Luciano also sees Sylvia wearing luxury jewelry and high-end clothing. Luciano has sufficient predication to:

A) Search Sylvia's email account for evidence of financial misconduct.
B) Conduct discreet inquiries about Sylvia's responsibilities as a purchasing manager.
C) Arrange a meeting with Sylvia to make a direct fraud allegation.
D) Inform the executive team at XYZ Co. that Sylvia might have committed fraud.

5. After the government charged Angel with money laundering, he forcibly entered his accountant's office and destroyed incriminating documents. Angel's actions would most likely cause the government to bring additional charges against him for:

A) Conspiracy to influence the court
B) Misappropriation of evidence
C) Fraudulent misrepresentation
D) Obstruction of justice

Solutions: