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ACFE Certified Fraud Examiner Sample Questions (Q22-Q27):

NEW QUESTION # 22
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 related to public subsidies licenses, and contract procurement
B. Public health and safety regulations
C. Consumer data protection laws
D. Laws and regulations covering e-commerce

Answer: A

NEW QUESTION # 23
Which of the following schemes involves disguising money from illegal nonbusiness sources by recording more income on a business's books than the business actually generates?

A. Trade-based laundering
B. None of re above
C. Structured deposits
D. Overstate revenues

Answer: D

NEW QUESTION # 24
Which of the following is NOT a legal element that must be shown to prove a claim for fraudulent misrepresentation of material facts?

A. The victim suffered damages as a result of the misrepresentation
B. The defendant acted negligently
C. The defendant made a false statement (i, e., a misrepresentation of fact)
D. The victim relied on the misrepresentation

Answer: B

NEW QUESTION # 25
Which of the following is NOT an element generally required to establish a claim alleging the common law avil wrong for intentional infliction of emotional distress?

A. The victim suffered distress as a result of the defendants conduct
B. The defendant acted intentionally or recklessly
C. The defendant engaged in extreme and outrageous conduct
D. The victim was an employee of the defendant

Answer: D

NEW QUESTION # 26
Which of the following would be direct evidence that an employee committed a cash larceny scheme that resulted in the theft of $800 from their employer's safe?

A. A witness testifies that the employee was usually the last person to leave the office.
B. A witness testifies that they saw the employee take the money.
C. A coworker states that the employee appeared to be nervous on the day of the theft.
D. A diagram is used to display the location of the employer's safe.

Answer: B

Explanation:
This question tests your knowledge of Domain 7.
In the context of Individual Rights During Examinations, specifically relating to employee, the question asks about the core concepts in this area.
The correct answer is C: A witness testifies that they saw the employee take the money..
This question relates to individual rights during examinations. The correct answer accurately describes the legal protections, obligations, or privacy considerations that apply in workplace investigations. Fraud examiners must balance investigative needs with legal protections for individuals.

NEW QUESTION # 27
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