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ACFE CFE-Law Exam Syllabus Topics:

ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following is a red flag that might be indicative of an entity operating a security business without the proper license or registration?

A) There is a lack of customer complaints against the entity.
B) The entity is known to have a history of regulatory problems.
C) The entity ' s website contains detailed background information.
D) There are justified gaps in the work history of promoters at the entity.

2. Frederick has multiple high-volume foreign bank accounts. The country he lives in requires him to report such accounts annually for tax purposes but he regularly and intentionally fails to report his accounts in order to reduce the amount of taxes he must pay. Which of the following schemes has Frederick MOST LIKELY committed?

A) A value-added tax evasion scheme
B) A tax credit evasion scheme
C) An income and wealth tax evasion scheme
D) An excise tax evasion scheme

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

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

4. Before her criminal trial for embezzlement Monique contacts witnesses against her and offers to pay them if they change their stories Based on her actions the government would MOST LIKELY bring additional charges against Monique for:

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

5. The________________requires that an employee act solely in the best interest of their employer, free of any serf-dealing, conflicts of interest, or other abuse that results in a personal advantage

A) Duty of care
B) Duty of loyalty
C) Duty of responsibility
D) Duty of employee trust

Solutions: