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ACFE Certified Fraud Examiner Sample Questions:

1. Freya, a government contractor, has been convicted of colluding with other contractors to manipulate the competitive bidding process. After her conviction, Freya ' s name is added to a list of individuals who are prohibited from bidding on government contracts for a period of five years. The administrative penalty that Freya received is BEST described as:

A) License revocation
B) License suspension
C) Disenfranchisement
D) Debarment

2. The Organisation for Economic Co-operation and Developments (OECD) Recommendation on Combating Bribery m International Business (Recommendation) urges member states to combat the bribery of foreign public officials by taking steps to improve which of the following primary areas within their respective infrastructures?

A) Laws and regulations covering e-commerce
B) Consumer data protection laws
C) Public health and safety regulations
D) Laws and regulations related to public subsidies licenses, and contract procurement

3. Country A ' s government requires financial institutions to report all instances of a customer depositing or withdrawing more than $10,000 in a day. To avoid attention regarding his illicit assets, James deposits $9,000 each day. In which of the following schemes is James engaging?

A) Integration scheme
B) Mobile payment scheme
C) Reverse deposit scheme
D) Structuring scheme

4. During a bankruptcy bustout scheme, or planned bankruptcy, the debtor committing the fraud typically performs which of the following actions?

A) Colludes with creditors and the trustee to pay some creditors but not ethers
B) Purchases large quantities of goods on credit
C) Bribes a trustee to overlook assets in the debtor ' s possession
D) Conspires with suppliers to produce fraudulent invoices

5. A business files for bankruptcy with the goal of obtaining relief from creditors so that it can rearrange its financial affairs and continue as a going concern. Which of the following describes this type of bankruptcy proceeding?

A) Debt dismissal bankruptcy
B) Liquidation bankruptcy
C) Reorganization bankruptcy
D) Debt adjustment bankruptcy

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