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ACFE CFE-Law Exam Syllabus Topics:

ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following statements concerning examinations of expert witnesses in most inquisitorial jurisdictions is accurate?

A) The parties determine the scope of the expert's testimony and the expert's authority to access certain items of evidence.
B) The parties are usually allowed to raise objections regarding the expert's biases.
C) Both the judge and the parties determine how much consideration should be given to the expert's testimony.
D) Only the judge is permitted to question the expert's methods or analysis.

2. Cory has been charged with lax evasion for filing a false tax return. As a defense, Cory claims that he made an honest mistake due to the tax law ' s complexity, and he did not intentionally submit an incorrect tax return If the court finds that his mistake was in good faith the most likely will NOT be found to have " willfully ' " engaged m fraudulent actions to avoid reporting or paying his taxes.

A) True
B) False

3. 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) Sounding board
B) Bias
C) Personal attack
D) Myopic vision

4. Under the World Bank Principles for Effective Insolvency and Credit/Debtor Regimes (World Bank Principles), which of the following parties should administer the debtor ' s estate in liquidation bankruptcy proceedings?

A) The jurisdiction ' s commerce department or equivalent agency
B) An independent insolvency representative
C) The creditor with the largest claim against the debtor
D) The debtor, supervised by an independent insolvency representative

5. Which of the following statements is MOST ACCURATE concerning how criminal bargaining agreements are typically handled in jurisdictions where such agreements are allowed?

A) The prosecution generally has the discretion to decide whether to settle charges with a bargaining agreement.
B) Both the prosecution and the defense have the discretion to decide whether to settle charges with a bargaining agreement.
C) The defense generally has the discretion to decide whether to settle charges with a bargaining agreement.
D) Only the judge assigned to the case has the discretion to decide whether to settle charges with a bargaining agreement.

Solutions: