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ACFE CFE-Law Exam Syllabus Topics:

ACFE Certified Fraud Examiner Sample Questions:

1. Kamala is conducting a fraud examination in a country where courts apply laws from codified statutes to each case. When deciding legal issues, the courts are not bound by similar court decisions from previous cases. The country where Kamala is working MOST LIKELY has a __________ judicial system.

A) Common law
B) Statutory law
C) Civil law
D) Substantive law

2. Lorna is an employee at Victorian Inc., a private company in a jurisdiction in which the public has the legal right to be free from unreasonable search and seizure by government authorities. Management suspects that Lorna is misappropriating funds from the company, so it instructs Charlie, an investigator employed by Victorian, to search Lorna's company-issued laptop. Charlie finds incriminating evidence on Lorna's laptop and gives it to law enforcement. However, by failing to obtain a search warrant before conducting his search, Charlie violated Lorna's rights.

A) True
B) False

3. Which of the following is a method of disguising money acquired from illegal sources by recording more income on a business ' s books than the business actually generates?

A) Overstating revenues
B) Recording but not depositing revenue
C) None of the above
D) Reporting real estate purchases

4. Which of the following is most likely to affect the rights that an employee may have during an internal investigation?

A) Whether the employee has signed a noncompetition agreement
B) Whether the employee has signed a union contract
C) The length of the employee ' s tenure at the organization
D) The likelihood of the employee ' s guilt or innocence

5. Which of the following statements is TRUE regarding criminal proceedings and discovery in adversarial jurisdictions?

A) The majority of criminal discovery usually occurs before the trial begins.
B) Parties typically cannot request evidence from each other until after the trial begins.
C) Most criminal proceedings are divided into pretrial, investigative and trial phases
D) The judge is the primary driver of the discovery process in criminal proceedings.

Solutions: