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ACFE Certified Fraud Examiner Sample Questions (Q77-Q82):

NEW QUESTION # 77
If Mary uses legal means to lower her tax bill through legitimate deductions and credits she is engaging m tax evasion

• A. False
• B. True

Answer: A

NEW QUESTION # 78
All of the following are methods of pretrial civil discovery commonly found in common law jurisdictions EXCEPT:

• A. Affidavits of documents or records
• B. Oral examinations
• C. Written examinations
• D. Injunctions

Answer: D

NEW QUESTION # 79
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 provides a forum for regular cooperation on banking supervisory matters affecting developing nations
• C. IOSCO is a self-regulatory organization for companies that have securities traded on international securities markets
• D. IOSCO is an oversight body responsible for issuing and enforcing regulations that govern all international securities markets

Answer: A

NEW QUESTION # 80
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 # 81
Bob receives a memorandum from his attorney that is protected by a legal professional privilege Bob emails the memorandum to a third party who has no need to know the information in the memorandum Which of the following statements is MOST ACCURATE?

• A. Bob did not walve the privilege because the legal professional privilege belongs to the attorney, not the client
• B. Bob might have waived the privilege because he transmitted the protected information to a third party who has no need to know the information
• C. Bob did not waive the privilege because the legal professional privilege cannot be waived by transmitting protected information to a third party
• D. Bob might have waived the privilege because he used email to transmit the protected information.

Answer: B

NEW QUESTION # 82
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