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ACFE CFE-Law Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Legal Rights and Investigation Procedures | - Rights of suspects and subjects - Search and seizure principles - Interview and interrogation legal considerations |
| Legal Elements of Fraud | - Types of fraud schemes under law - Definition and elements of fraud |
| Court Procedures and Testimony | - Court structure and litigation process - Expert witness responsibilities - Trial procedures and testimony standards |
| Civil Law | - Contract and damages principles - Civil liability in fraud cases - Torts and remedies |
| Criminal Law | - Criminal liability and intent - Prosecution process and defenses - Criminal procedure fundamentals |
| International Legal Considerations | - Jurisdictional challenges - Cross-border fraud issues |
| Rules of Evidence | - Admissibility of evidence - Hearsay and exceptions - Chain of custody |
ACFE Certified Fraud Examiner Sample Questions:
1. In jurisdictions that allow criminal bargaining agreements the defendant ' s counsel generally has the discretion to determine whether a bargaining agreement is available to the defendant.
A) True
B) False
2. Which of the following is an element that must be proven to establish a perjury offense?
A) The defendant made a false statement that influenced the fact finder's decision.
B) The defendant made a false statement in a court of law.
C) The defendant made a false statement to a judge.
D) The defendant made a false statement that was material to the proceeding.
3. Which of the following statements concerning civil trials in civil law jurisdictions is most accurate?
A) Neither side may appeal an adverse judgment in a civil case.
B) The standard of proof in civil trials is often described as the inner conviction of the judge.
C) The standard of proof in civil trials is lower than it is in criminal trials.
D) Civil trials are typically a single event rather than a continual series of meetings and correspondences.
4. According to the Organisation for Economic Co-operation and Development's OECD Recommendation on Combating Bribery in International Business, member states are encouraged to combat the bribery of foreign public officials by improving which of the following primary areas within their respective infrastructures?
A) Regulations related to the public's health and safety
B) Initiatives related to stronger data protection
C) Criminal, civil, commercial, and administrative laws
D) E-commerce business practices and regulations
5. To determine if a misrepresentation in the offer or sale of any securities is material a fraud examiner should answer which of the following questions?
A) " Did the person who made the representation believe that it was suitable for potential investors? "
B) " Was the misrepresentation made by an authorized individual? "
C) " Would a reasonable investor wish to know the information to make an informed decision? "
D) ' ' Did the person who made the representation intend to mislead potential investors?
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: C |
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