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ACFE Certified Fraud Examiner Sample Questions:
1. Which of the following is true regarding the authentication of evidence in most common law systems?
A) The purpose of authentication is to show that the evidence is what the party claims it is.
B) For evidence to be authenticated, it must be reviewed and voted on by a jury.
C) A party can introduce authenticated exhibits as evidence at trial even if the items are not relevant.
D) Digital records cannot be authenticated through a written certification by the custodian of records.
2. Grant, a fraud examiner is investigating Beatrice for embezzlement on his employer ' s behalf. During his investigation. Grant learns that Beatrice has cheated on her spouse and he tells several of Beatrice ' s coworkers about it Beatrice discovers that Grant revealed the unflattering (albeit true) information about her and decides to file a claim of defamation against Grant. Which of the following is the BEST explanation of why Beatrice will not win her defamation case?
A) The statement was not printed and distributed
B) The communications to the subject ' s coworkers were privileged
C) The information was true
D) The news was not communicated to enough people
3. Which of the following is an element that must be proven to establish a perjury offense?
A) The defendant made a false statement in a court of law.
B) The defendant made a false statement that was material to the proceeding.
C) The defendant made a false statement to a judge.
D) The defendant made a false statement that influenced the fact finder's decision.
4. Which of the following is the MOST ACCURATE statement about the circumstances under which a conflict of interest claim would be actionable against an agent?
A) The agent must have informed the principal of their actions
B) The agent must have purported to act on behalf of or as an agent for an identified principal
C) The agent must have had an undisclosed interest m a matter that could influence their professional role
D) The agent must have been authorized by someone with actual authority to carry out the transaction at issue
5. 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 fraudulent conveyance
C) A fraudulent bankruptcy
D) A planned bustout
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: A |



