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ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following statements about the International Organization of Securities Commissions (IOSCO) s TRUE?

A) IOSCO provides a forum for regular cooperation on banking supervisory matters affecting developing nations
B) IOSCO is recognized as the international standard-setter for securities markets
C) IOSCO is a self-regulatory organization for companies that have securities traded on international securities markets
D) IOSCO is an oversight body responsible for issuing and enforcing regulations that govern all international securities markets

2. The MAIN PURPOSE for maintaining the chain of custody on an item of evidence is to

A) event opposing parties from accessing evidence without a court order
B) Establish that the evidence has not been altered or changed from the time it was collected through its production in court
C) Verify that the item of evidence has only been handled by court officials prior to its production m court.
D) Eliminate re need to authenticate the item of evidence in court

3. Which of the following is generally NOT one of the goals of deferred prosecution agreements?

A) To reduce the risk of illegal practices at an organization
B) To allow prosecutors to resolve a case while still punishing malfeasance
C) To get an organization to reform its policies
D) To postpone prosecution until a company conducts an extensive internal investigation

4. Which of the following statements regarding civil lawsuits in most jurisdictions is CORRECT?

A) Civil lawsuits begin with the filing of a pleading, usually in the jurisdiction in which the defendant resides or where the claim arose
B) The plaintiffs initial filing does not typically need to contain a summary of the evidence
C) All of the above are correct
D) The plaintiff's initial filing with the court does not typically need to include the specific facts on which the claim relies.

5. Which of the following is a legal element that must be shown to prove a claim for commercial bribery?

A) The defendant acted negligently.
B) The defendant failed to exercise due care.
C) The principal suffered damages as a result of the bribe
D) The defendant gave or received a thing of value.

Solutions: