ACFE Certified Fraud Examiner : CFE-Law

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ACFE CFE-Law Exam Syllabus Topics:

ACFE Certified Fraud Examiner Sample Questions:

1. In a particular country ' s judicial process, the judge oversees the investigation of a case is primarily responsible for questioning witnesses and generally plays a larger role in the evidence-gathering process than the parties ' legal counsel Which of the following BEST describes this type of judicial process ' ?

A) Substantive law process
B) Inquisitorial process
C) Common law process
D) Adversarial process

2. XYZ Company sued Faith to recover damages based on a claim of misappropriation of funds. In the same civil proceeding, Faith sued XYZ for false imprisonment that allegedly occurred during an interview. In this situation, the claim by Faith against XYZ Company can BEST be described as a:

A) Counterclaim
B) Reverse action
C) Cross-claim
D) Parallel proceeding

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

4. After the government charged Angel with money laundering, he forcibly entered his accountant's office and destroyed incriminating documents. Angel's actions would most likely cause the government to bring additional charges against him for:

A) Fraudulent misrepresentation
B) Conspiracy to influence the court
C) Misappropriation of evidence
D) Obstruction of justice

5. Each of the following statements concerning cross-examination of witnesses in adversarial jurisdictions is accurate EXCEPT:

A) If opposing counsel asks a very complex question, then the witness should ask for the question to be rephrased.
B) During cross-examination, opposing counsel is mostly concerned with discovering information that was previously undiscovered in the case.
C) One of the goals of cross-examination is to discredit the witness's testimony.
D) Opposing counsel will generally cross-examine a witness only if it would help the case.

Solutions: