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ACFE Certified Fraud Examiner Sample Questions:
1. Bob receives a memorandum from his attorney that is protected by a legal professional privilege Bob emails the memorandum to a third party who has no need to know the information in the memorandum Which of the following statements is MOST ACCURATE?
A) Bob might have waived the privilege because he transmitted the protected information to a third party who has no need to know the information
B) Bob did not waive the privilege because the legal professional privilege cannot be waived by transmitting protected information to a third party
C) Bob might have waived the privilege because he used email to transmit the protected information.
D) Bob did not walve the privilege because the legal professional privilege belongs to the attorney, not the client
2. Which of the following is an example of a trade-based money laundering scheme?
A) An importer and an exporter conspire to conceal illicit funds by creating invoices that understate the quantity of goods shipped internationally
B) An accountant overstates a restaurants revenues to hide illegal funds that are secretly laundered through the business
C) A businessperson deposits illicit funds into the bank account of a company they secretly own which then lends the funds back to them
D) A drug cartel outside of the United States launders illicit funds by hiring runners to deposit small amounts of money in bank accounts throughout the United States
3. Allison works for a government contractor She informs the government that her employer has been submitting false claims to the government for payment Later it is discovered that Allison has misappropriated more than
$50,000 of her employer's money Alison qualifies as a whistleblower entitled to anti-retaliation protection under the law because of her report to the government Which of the following statements about Allison is CORRECT?
A) Allison cannot be fired for misappropriating funds from her employer
B) Alison cannot be fired for informing the government of her employee's fraud
C) None of the above
D) Allison cannot be fired for any reason
4. 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) Eliminate re need to authenticate the item of evidence in court
D) Verify that the item of evidence has only been handled by court officials prior to its production m court.
5. In most civil law systems, which of the following parties typically serves as the fact finder in criminal proceedings?
A) judge
B) A jury
C) A panel of court-appointed attorneys
D) A panel comprised of laypersons
Solutions:
Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: A |