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ACFE Certified Fraud Examiner Sample Questions:

1. Management at XYZ Org suspects that Raul, an employee in charge of selecting venues for company events, has a conflict of interest. For XYZ Org ' s conflict-of-interest claim to be actionable, which of the following scenarios must be true?

A) Raul must have breached the duty of fidelity that he owed to XYZ Org.
B) Raul must have informed the organization that he had a personal or economic connection to one or more of the venues.
C) Raul must have failed to disclose that he had a personal or economic interest in a matter that could influence his professional role.
D) Raul must have received a direct financial benefit due to the alleged conflict.

2. Which of the following, if available, would help an organization recover losses from an instance of internal fraud?

A) Privilege insurance
B) Deposition
C) Fidelity insurance
D) Customer liability policy

3. Which of the following is NOT an element that is generally required to establish a claim alleging the common law civil wrong for intentional infliction of emotional distress?

A) The defendant engaged in extreme and outrageous conduct.
B) The defendant acted intentionally or recklessly.
C) The victim suffered distress due to the defendant ' s conduct.
D) The victim ' s distress occurred for at least two years.

4. 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 responsibility
C) Duty of loyalty
D) Duty of employee trust

5. In an inquisitorial judicial proceeding, which of the following parties is primarily responsible for questioning witnesses and generally has a larger role in the evidence-gathering process?

A) The judge
B) The prosecution
C) The defendant ' s counsel
D) The grand jury

Solutions: