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ACFE CFE-Law Exam Syllabus Topics:

ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following is one of the three basic options by which organizations can legitimize cross-border transfers of personal information?

A) Establish a contract between the entities exchanging the information
B) Use a third-party transferring service
C) Obtain a warrant granting permission to transfer the data
D) Obtain approval from a Certified Information Privacy Professional (C PP)

2. Which of the following is a legal element that must be shown to prove a claim for commercial bribery?

A) The principal suffered damages as a result of the bribe
B) The defendant failed to exercise due care.
C) The defendant acted negligently.
D) The defendant gave or received a thing of value.

3. Leslie, a business owner, submits tax information regarding her company ' s finances to her country ' s taxing authority. The taxing authority allows companies to subtract the cost of production from their gross sales to determine the taxable income. To reduce her tax liability, Leslie inflates the costs of production on her tax forms. Which of the following schemes has Leslie MOST LIKELY committed?

A) A falsified tax deduction scheme
B) A sales tax scheme
C) A value-added tax evasion scheme
D) A tax credit evasion scheme

4. Acme Inc. is the debtor in a bankruptcy case that will enable the organization to continue conducting business after the proceeding. Which of the following is one of the preferred approaches to governance and management of the proceeding under the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes (World Bank Principles)?

A) Acme ' s management and its creditors oversee governance responsibilities.
B) Exclusive control of the proceeding is entrusted to an independent insolvency representative.
C) The creditor with the largest claim against Acme is entrusted as the insolvency supervisor.
D) Supervision of Acme ' s management is undertaken by the company ' s internal audit function.

5. Which of the following statements about civil actions in most jurisdictions is CORRECT?

A) The plaintiff ' s complaint must typically contain a copy of all documents that might be relevant to the case.
B) Civil actions begin with the filing of a pleading, usually in the jurisdiction where the defendant resides or where the claim originated.
C) The plaintiff ' s complaint does not need to state the grounds for legal relief.
D) All of the above are correct.

Solutions: