ACFE CFE-Law Test Study Guide, CFE-Law Test Centres

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ACFE CFE-Law Exam Syllabus Topics:

Section	Objectives
Criminal Law	- Criminal procedure fundamentals - Criminal liability and intent - Prosecution process and defenses
Court Procedures and Testimony	- Expert witness responsibilities - Trial procedures and testimony standards - Court structure and litigation process
Rules of Evidence	- Chain of custody - Admissibility of evidence - Hearsay and exceptions
Legal Rights and Investigation Procedures	- Search and seizure principles - Rights of suspects and subjects - Interview and interrogation legal considerations
Legal Elements of Fraud	- Definition and elements of fraud - Types of fraud schemes under law
International Legal Considerations	- Jurisdictional challenges - Cross-border fraud issues
Civil Law	- Civil liability in fraud cases - Torts and remedies - Contract and damages principles

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ACFE Certified Fraud Examiner Sample Questions (Q148-Q153):

NEW QUESTION # 148
Which of the following typically does NOT have to be present for communications between an attorney and the attorney's client to be protected by a legal professional privilege?

A. Purpose of the communications was to seek or provide legal advice
B. Intent to keep the communications confidential
C. Communication between a legal advisor and a client
D. A lawsuit has been filed

Answer: D

NEW QUESTION # 149
Greg is serving as an expert witness and is being cross-examined at trial. The questioning party gets Greg to state that he spent considerable time working on a certain issue in the case. Then the questioning party asks many questions on a tangential issue in the case that Greg knows little about. Which of the following describes the questioning party's method?

A. Myopic vision
B. Bias
C. Sounding board
D. Personal attack

Answer: A

NEW QUESTION # 150
Before her criminal trial for embezzlement Monique contacts witnesses against her and offers to pay them if they change their stories Based on her actions the government would MOST LIKELY bring additional charges against Monique for:

A. Conspiracy to influence the court
B. Obstruction of justice
C. Fraudulent misrepresentation
D. Judicial extortion

Answer: B

Explanation:
This question tests your knowledge of Domain 2.
In the context of The Law Related to Fraud, specifically relating to misrepresentation, conspiracy, obstruction, the question asks about MOST LIKELY.
The correct answer is A: Obstruction of justice.
This question addresses fraud-related laws. The correct answer identifies the proper legal concept or violation that applies in the described scenario. Fraud examiners must understand these legal principles to properly identify and address fraudulent activities.

NEW QUESTION # 151
IBC Manufacturing is 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. An investigator at IBC searches the desk of Denise an IBC employee and finds illegal narcotics. The investigator seizes the narcotics and turns them over to members of law enforcement. The investigator violated Denises rights by failing to obtain a search warrant before conducting the search

A. True
B. False

Answer: A

NEW QUESTION # 152
All of the following are common legal defenses for tax evasion EXCEPT:

A. Death of the taxpayer
B. The actions were tax avoidance not tax evasion
C. The taxpayer s reliance on an attorney or accountant
D. Mental illness of the taxpayer

Answer: A

Explanation:
This question tests your knowledge of Domain 6.
In the context of Tax Fraud, specifically relating to tax avoidance, tax evasion, the question asks about EXCEPT.
The correct answer is B: Death of the taxpayer.
This question focuses on tax fraud concepts. The correct answer distinguishes between legal tax avoidance and illegal tax evasion, or identifies specific tax evasion schemes. Tax fraud investigations require specialized knowledge of tax laws and common evasion techniques.

NEW QUESTION # 153
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