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

2. The Financial Action Task Force (FATF) Recommendations advise countries to do all of the following EXCEPT:

A) Enable authorities to trace freeze, and confiscate assets suspected in money laundering and terrorist financing
B) Use a risk-based approach when setting anti-money laundering policies
C) Require financial institutions to monitor their customers ' political affiliations.
D) Require financial institutions to keep certain records and establish anti-money laundering policies.

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

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

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

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

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

Solutions: