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ACFE CFE-Law Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: IV. Rules of Evidence | - Types of evidence (direct, circumstantial, documentary) - Privilege and confidentiality - Expert witness testimony - Relevance and materiality - Hearsay rules and exceptions |
| Topic 2: V. White-Collar Crime Offenses | - Mail fraud and wire fraud - Tax fraud - Money laundering - Securities fraud - Bankruptcy fraud - Embezzlement statutes |
| Topic 3: VI. Testifying as an Expert Witness | - Direct examination procedures - Cross-examination strategies - Qualifications and credentials - Report writing for legal proceedings |
| Topic 4: III. Criminal Procedure | - Search and seizure laws - Miranda rights - Warrant requirements - Exclusionary rule - Arrest procedures |
| Topic 5: I. Law and the Fraud Examiner | - Overview of the legal system and fraud investigation - Rights of investigators and defendants - Legal requirements for evidence collection |
| Topic 6: II. Criminal Law | - Criminal intent and Mens rea - Classification of crimes (felonies, misdemeanors) - Parties to criminal actions - Elements of criminal offenses |
ACFE Certified Fraud Examiner Sample Questions:
Which of the following is NOT an element generally required to establish a claim alleging the common law civil wrong for intentional infliction of emotional distress?
- A. The victim suffered distress as a result of the defendants conduct
- B. The defendant acted intentionally or recklessly
- C. The defendant engaged in extreme and outrageous conduct
- D. The victim was an employee of the defendant
Correct Answer: D 🗳️
Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).
Which of the following would be circumstantial evidence that a cashier at a retail store committed a cash larceny scheme that resulted in the theft of $900 from the store?
- A. A witness testifies that they saw the cashier take money out of a cash register on the day that the theft occurred.
- B. A coworker explains the ethics policy that the retail store's employees must follow.
- C. A witness testifies that the cashier made a $900 deposit to their personal bank account the day after the theft occurred.
- D. A diagram is used to display the location of the retail store's cash registers.
Correct Answer: C 🗳️
Which of the following statements about the International Organization of Securities Commissions (IOSCO) s TRUE?
- A. IOSCO provides a forum for regular cooperation on banking supervisory matters affecting developing nations
- B. IOSCO is recognized as the international standard-setter for securities markets
- C. IOSCO is a self-regulatory organization for companies that have securities traded on international securities markets
- D. IOSCO is an oversight body responsible for issuing and enforcing regulations that govern all international securities markets
Correct Answer: B 🗳️
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Slater has been appointed as a bankruptcy administrator. According to the recommendations of the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes (World Bank Principles), which of the following statements concerning Slater ' s role as bankruptcy administrator is MOST ACCURATE?
- A. Slater may investigate all contracts the debtor entered into, but he does not have the power to cancel them without the debtor ' s permission.
- B. Slater may not interfere with contracts signed by the debtor.
- C. Slater may request relevant information from the debtor ' s agents or others with knowledge of the debtor ' s affairs, but he cannot force them to provide it.
- D. Slater may collect, preserve, and dispose of the debtor ' s property.
Correct Answer: D 🗳️
Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).
In common law jurisdictions failing to suspend routine destruction of electronic data can result in sanctions for failure to preserve relevant evidence
- A. False
- B. True
Correct Answer: A 🗳️
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