WGU D551 PRE-ASSESSMENT: FRAUD AND FORENSIC
ACCOUNTING EXAM QUESTIONS AND ANSWERS | LATEST 2026/2027
UPDATE (100% CORRECT) GRADED A+ | GUARANTEED PASS.
The usual penalty in a civil case is:
a. Monetary damages.
b. Imprisonment.
c. Equitable relief.
d. Any of the above.
e. Only a and c. –
ANS :E only a and c. Correct. In civil cases, courts routinely award monetary damages or
equitable relief. Imprisonment applies to criminal cases.
The burden of proof in a criminal case is:
a. Beyond a reasonable doubt.
b. The preponderance of the evidence.
c. More than 50 percent of the evidence.
d. 100 percent assurance.
e. Probable cause.
f. a-e. –
ANS :A. Beyond a reasonable doubt. Correct. For civil cases the burden of proof is the
preponderance of the evidence.
Which of the following is/are a source of law in the United States?
,a. Case law.
b. Constitutional law.
c. Administrative law.
d. Statutory law.
e. a, b, and d only.
f. a-e. –
ANS :F. a-e
. Direct appeals of U.S. district court cases are heard by the:
a. U.S. Supreme Court.
The supreme court hears very few cases relative to the total number of cases.
b. State supreme court.
Appeals of federal courts are not heard in state courts.
c. U.S. district court of appeals.
d. Original trial judge.
e. All of the above. –
ANS :C. US district court of appeals. Correct. This is the best answer. The U.S. district court of
appeals is also called the U.S. circuit court of appeals.
Which of the following elements must be present in a criminal matter? a.
,Intent.
In some cases, a willful disregard for the consequences of one's actions may yield a crime. For
example, injuries stemming from reckless driving generally lead to criminal liability. b.
Premeditation.
Second-degree murder is murder without premeditation.
c. Guilty act.
d. Damages.
e. All of the above.
f. a and c.
Correct. –
ANS :D. Damages Correct. Although damages tend to exist, at least theoretically, in many
crimes, it is the act itself along with one's state of mind that generally defines a crime. For
example, it is generally illegal to conspire to commit a crime, and the mere act of conspiring
creates a criminal offense even if the actual crime is never committed.
The first 10 amendments to the U.S. Constitution are commonly referred to as:
a. The Privileges and Immunities clauses.
b. The Bill of Rights.
c. The enabling clauses.
d. The Declaration of Independence.
- ANS :B. Bill of Rights. Correct. The Bill of Rights provides many of the rights applicable to
criminal proceedings.
Which of the following does not occur at an arraignment? a.
Bail is set.
, b. Defendant enters a plea.
c. Prosecutor presents the defendant a written list of the charges being brought.
d. Pretrial motions are heard.
e. Defendant may request a court-appointed lawyer.
- ANS :D. pretrail motions. Correct. Arraignments typically take only a few minutes, even with
arguments over bail.
What is name of the process by which the judge could rule out certain evidence? a.
Voir dire.
Voir dire is the process of questioning prospective jurors.
b. Motion in lamine.
c. Double jeopardy.
d. Exclusionary process.
e. Prima facie process. –
ANS :B. Motions in lamine. Correct. Such motions are typically heard at the very beginning of
the trial process and before witnesses are called.
Which of the following is/are an exception to the hearsay rule?
a. Dying declaration.
b. State of mind.
c. Business and governmental records.
d. Excited utterance.
e. Prior inconsistent statements.
f. All of the above –
ANS :F. All of the above.
ACCOUNTING EXAM QUESTIONS AND ANSWERS | LATEST 2026/2027
UPDATE (100% CORRECT) GRADED A+ | GUARANTEED PASS.
The usual penalty in a civil case is:
a. Monetary damages.
b. Imprisonment.
c. Equitable relief.
d. Any of the above.
e. Only a and c. –
ANS :E only a and c. Correct. In civil cases, courts routinely award monetary damages or
equitable relief. Imprisonment applies to criminal cases.
The burden of proof in a criminal case is:
a. Beyond a reasonable doubt.
b. The preponderance of the evidence.
c. More than 50 percent of the evidence.
d. 100 percent assurance.
e. Probable cause.
f. a-e. –
ANS :A. Beyond a reasonable doubt. Correct. For civil cases the burden of proof is the
preponderance of the evidence.
Which of the following is/are a source of law in the United States?
,a. Case law.
b. Constitutional law.
c. Administrative law.
d. Statutory law.
e. a, b, and d only.
f. a-e. –
ANS :F. a-e
. Direct appeals of U.S. district court cases are heard by the:
a. U.S. Supreme Court.
The supreme court hears very few cases relative to the total number of cases.
b. State supreme court.
Appeals of federal courts are not heard in state courts.
c. U.S. district court of appeals.
d. Original trial judge.
e. All of the above. –
ANS :C. US district court of appeals. Correct. This is the best answer. The U.S. district court of
appeals is also called the U.S. circuit court of appeals.
Which of the following elements must be present in a criminal matter? a.
,Intent.
In some cases, a willful disregard for the consequences of one's actions may yield a crime. For
example, injuries stemming from reckless driving generally lead to criminal liability. b.
Premeditation.
Second-degree murder is murder without premeditation.
c. Guilty act.
d. Damages.
e. All of the above.
f. a and c.
Correct. –
ANS :D. Damages Correct. Although damages tend to exist, at least theoretically, in many
crimes, it is the act itself along with one's state of mind that generally defines a crime. For
example, it is generally illegal to conspire to commit a crime, and the mere act of conspiring
creates a criminal offense even if the actual crime is never committed.
The first 10 amendments to the U.S. Constitution are commonly referred to as:
a. The Privileges and Immunities clauses.
b. The Bill of Rights.
c. The enabling clauses.
d. The Declaration of Independence.
- ANS :B. Bill of Rights. Correct. The Bill of Rights provides many of the rights applicable to
criminal proceedings.
Which of the following does not occur at an arraignment? a.
Bail is set.
, b. Defendant enters a plea.
c. Prosecutor presents the defendant a written list of the charges being brought.
d. Pretrial motions are heard.
e. Defendant may request a court-appointed lawyer.
- ANS :D. pretrail motions. Correct. Arraignments typically take only a few minutes, even with
arguments over bail.
What is name of the process by which the judge could rule out certain evidence? a.
Voir dire.
Voir dire is the process of questioning prospective jurors.
b. Motion in lamine.
c. Double jeopardy.
d. Exclusionary process.
e. Prima facie process. –
ANS :B. Motions in lamine. Correct. Such motions are typically heard at the very beginning of
the trial process and before witnesses are called.
Which of the following is/are an exception to the hearsay rule?
a. Dying declaration.
b. State of mind.
c. Business and governmental records.
d. Excited utterance.
e. Prior inconsistent statements.
f. All of the above –
ANS :F. All of the above.
