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ACFE CFE Exam Sample Questions

Question: 3

A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:

  1. Fiduciary Capacity
  2. Embezzlement
  3. Conversion
  4. None of the above


Answer: A

Question: 2

Which of the following must be present for a fraud to exist?

  1. A material false statement
  2. Knowledge that the statement was false when it was uttered
  3. Reliance on the fast statement by the victim
  4. All of the above


Answer: D

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Question: 4

The essential elements of a ________ are an actual or constructive taking away of the goods or property of another with the without the consent and against the will of the owner and with a felonious intent.

  1. Larceny
  2. Abuse
  3. Fiduciary
  4. None of the above


Answer: A

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Question: 5

Larceny by Fraud or deception means that:

  1. Creates or reinforce a false impression
  2. Fails to correct a false impression
  3. Fails to disclose a known lien, adverse claim or other legal impediment
  4. All of the above


Answer: D

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Question: 3

A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:

  1. Fiduciary Capacity
  2. Embezzlement
  3. Conversion
  4. None of the above


Answer: A

Question: 2

Which of the following must be present for a fraud to exist?

  1. A material false statement
  2. Knowledge that the statement was false when it was uttered
  3. Reliance on the fast statement by the victim
  4. All of the above


Answer: D

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