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ACFE CFE-Law Exam Syllabus Topics:

ACFE Certified Fraud Examiner Sample Questions:

1. Which of the following is a red flag that might be indicative of an entity operating a security business without the proper license or registration?

A) There is a lack of customer complaints against the entity.
B) The entity is known to have a history of regulatory problems.
C) There are justified gaps in the work history of promoters at the entity.
D) The entity ' s website contains detailed background information.

2. Each of the following is a common legal defense for tax evasion EXCEPT:

A) The taxpayer relied on an attorney or accountant.
B) The taxpayer has a mental illness.
C) There is no tax deficiency.
D) The taxpayer has filed for bankruptcy.

3. Which of the following is a requirement of the European Union ' s (EU) General Data Protection Regulation (GDPR)?

A) An organization must refrain from confirming or denying whether it is in possession of a data subject ' s personal data even if the data subject requests this information.
B) An organization must notify all affected data subjects within six months when a data breach occurs that is likely to result in a high risk to their rights and freedoms.
C) An organization must obtain a data subject ' s consent before collecting or processing personal data about that individual.
D) An organization must provide a data subject ' s personal data upon that individual ' s request for a reasonable fee.

4. Acme Inc. is the debtor in a bankruptcy case that will enable the organization to continue conducting business after the proceeding. Which of the following is one of the preferred approaches to governance and management of the proceeding under the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes (World Bank Principles)?

A) Acme ' s management and its creditors oversee governance responsibilities.
B) Exclusive control of the proceeding is entrusted to an independent insolvency representative.
C) The creditor with the largest claim against Acme is entrusted as the insolvency supervisor.
D) Supervision of Acme ' s management is undertaken by the company ' s internal audit function.

5. The Organisation for Economic Co-operation and Development's (OECD) Recommendation on Combating Bribery in International Business (the Recommendation) urges member states to combat the bribery of foreign public officials by improving which of the following primary areas within their respective infrastructures?

A) Public safety systems and regulations
B) Banking and accounting requirements and practices
C) Requirements and practices related to public health
D) Laws related to criminal jurisdiction

Solutions: