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ACFE CFE-Law Exam Syllabus Topics:

ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following is generally one of the goals of deferred prosecution agreements?

A) To save trial resources by getting the defendant to plead guilty to a less serious offense
B) To increase the likelihood of conviction if a company is accused of subsequent misconduct
C) To postpone prosecution until a company conducts an adequate internal investigation
D) To allow prosecutors to resolve a corporate case while still punishing misconduct

2. The Organisation for Economic Co-operation and Development's (OECD) Recommendation on Combating Bribery in International Business (the Recommendation) urges member states to combat the bribery of foreign public officials by improving which of the following primary areas within their respective infrastructures?

A) Requirements and practices related to public health
B) Laws related to criminal jurisdiction
C) Public safety systems and regulations
D) Banking and accounting requirements and practices

3. When perpetrating a bustout scheme, an individual or business typically performs which of the following actions?

A) Colludes with inventory suppliers to conceal assets
B) Uses credit to purchase a considerable amount of goods
C) Files a bankruptcy petition under the name of an uninvolved person
D) Obtains a business insurance policy using illicit assets

4. 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) Statutory law
B) Civil law
C) Substantive law
D) Common law

5. Before Monique's criminal trial for embezzlement, she contacts witnesses against her and offers to pay them if they change their stories regarding the embezzlement. Monique's actions would MOST LIKELY cause the government to bring additional charges against her for:

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

Solutions: