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ACFE Certified Fraud Examiner Sample Questions (Q59-Q64):

NEW QUESTION # 59
Evidence that tends to make some tact at issue more or less likely than it would be without the evidence is called:

• A. Demonstrative evidence
• B. Relevant evidence
• C. Circumstantial evidence
• D. Testamentary evidence

Answer: B
NEW QUESTION # 60
Each day, Rachel purchases $14 500 in bearer instruments with cash from a bank where all currency transactions above 515,000 must be reported to the government Rachets actions are a red flag of which of the following schemes'?

• A. Channel stuffing
• B. Structuring
• C. Alternative remittance system
• D. Real estate laundering

Answer: B
NEW QUESTION # 61
In most civil law jurisdictions which of the following BEST describes when a party is required to begin taking steps to preserve and produce relevant evidence?

• A. When litigation has started
• B. When the party receives a service of process
• C. When the charging documents are filed
• D. When the court orders such steps to be taken

Answer: A
NEW QUESTION # 62
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 # 63
Which of the following statements concerning alternative remittance systems is INCORRECT?

• A. Funds are sent and received without the use of traditional financial institutions.
• B. The systems are not necessarily illegal.
• C. The systems are characterized by a lack of physical or digital transfer of currency between payers and payees.
• D. The ledgers used typically contain information regarding payers and payees, such as names and account numbers.

Answer: B
NEW QUESTION # 64
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