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ACFE Certified Fraud Examiner Sample Questions (Q92-Q97):

NEW QUESTION # 92
In a particular country's judicial process, the judge oversees the investigation of a case is primarily responsible for questioning witnesses and generally plays a larger role in the evidence-gathering process than the parties' legal counsel Which of the following BEST describes this type of judicial process'?

A. Adversarial process
B. Common law process
C. Substantive law process
D. Inquisitorial process

Answer: A

Explanation:
This question tests your knowledge of Domain 1.
In the context of Overview of the Legal System, specifically relating to common law, adversarial, inquisitorial, the question asks about BEST.
The correct answer is A: Adversarial process.
This question relates to the legal system framework. Understanding the distinction between different legal systems and processes is crucial for fraud examiners. The correct answer accurately describes the relationship between different legal entities and their jurisdictions.

NEW QUESTION # 93
Ethan a U S resident, is running a Ponzi scheme As part of the scheme, he uses the U S mail system to send promotional materials to potential victims in France If the US government decides to prosecute Ethan, which of the following would provide the MOST LIKELY basis for the charges?

A. Wire fraud
B. Mail fraud
C. Insider trading fraud
D. Communications fraud

Answer: B

NEW QUESTION # 94
Which of the following is generally one of the goals of deferred prosecution agreements?

A. To help reduce the risk of future illegal practices by an organization accused of misconduct.
B. To save trial resources by getting the defendant to plead guilty to a less serious offense.
C. To postpone prosecution until a company conducts an adequate internal investigation.
D. To increase the likelihood of conviction if a company is accused of subsequent misconduct.

Answer: A

Explanation:
This question tests your knowledge of Domain 8.
In the context of Criminal Prosecutions, specifically relating to deferred prosecution, the question asks about the core concepts in this area.
The correct answer is A: To help reduce the risk of future illegal practices by an organization accused of misconduct..
This question addresses criminal prosecution concepts. The correct answer correctly identifies aspects of criminal proceedings, burdens of proof, or sentencing options. Understanding the criminal justice process is essential for fraud examiners working with law enforcement.

NEW QUESTION # 95
The________________requires that an employee act solely in the best interest of their employer, free of any serf-dealing, conflicts of interest, or other abuse that results in a personal advantage

A. Duty of employee trust
B. Duty of care
C. Duty of loyalty
D. Duty of responsibility

Answer: C

NEW QUESTION # 96
Cory has been charged with lax evasion for filing a false tax return. As a defense, Cory claims that he made an honest mistake due to the tax law's complexity, and he did not intentionally submit an incorrect tax return If the court finds that his mistake was in good faith the most likely will NOT be found to have "willfully'" engaged m fraudulent actions to avoid reporting or paying his taxes.

A. True
B. False

Answer: A

Explanation:
This question tests your knowledge of Uncategorized.
the question asks about willfully', NOT.
The correct answer is A: True.
This question tests your understanding of key fraud examination concepts and legal principles.

NEW QUESTION # 97
......

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