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ACFE CFE-Law Exam Syllabus Topics:

ACFE Certified Fraud Examiner Sample Questions:

1. Allison works for a government contractor She informs the government that her employer has been submitting false claims to the government for payment Later it is discovered that Allison has misappropriated more than $50,000 of her employer ' s money Alison qualifies as a whistleblower entitled to anti-retaliation protection under the law because of her report to the government Which of the following statements about Allison is CORRECT?

A) Alison cannot be fired for informing the government of her employee's fraud
B) Allison cannot be fired for any reason
C) None of the above
D) Allison cannot be fired for misappropriating funds from her employer

2. Alicia has been charged with tax evasion. As a defense, Alicia claims that she made an honest mistake due to the complexity of the tax law and did not intentionally violate the jurisdiction ' s tax laws. If the court finds that her mistake was made in good faith, then she will most likely NOT be found to have willfully engaged in fraudulent actions to avoid reporting or paying her taxes.

A) False
B) True

3. The Financial Action Task Force (FATF) Recommendations suggest that countries should do which of the following?

A) Require financial institutions to monitor their customers ' social media activity for signs of money laundering.
B) Only conduct business with other countries that comply with the anti-money laundering recommendations.
C) Use a risk-based approach when creating and establishing their anti-money laundering policies.
D) Impose a sentence of five years of imprisonment for all money laundering and terrorist financing convictions.

4. The________________requires that an employee act solely in the best interest of their employer, free of any serf-dealing, conflicts of interest, or other abuse that results in a personal advantage

A) Duty of employee trust
B) Duty of care
C) Duty of responsibility
D) Duty of loyalty

5. Which of the following is a legal element that the government must show to prove a conspiracy claim?

A) The conspirators accomplished the purpose of the conspiracy that was initially established.
B) The defendant intentionally or unintentionally joined and participated in the illegal scheme.
C) All of the conspirators knowingly committed an overt act in furtherance of the conspiracy.
D) The defendant entered into an agreement to commit an illegal act with at least one other person.

Solutions: