ACFE Certified Fraud Examiner Sample Questions:

1. A prosecutor filed criminal charges against Rosa calming that she stole Juan ' s personal information and sold his identity on the dark web Juan wants to file a civil lawsuit against Rosa to recover damages arising from the identity theft Can Juan file the civil action before the criminal action against Rosa is completed?

A) Yes, the civil action can be filed if the jurisdiction permits parallel proceedings.
B) No, the civil action cannot be filed if the jurisdiction prohibits counterclaims.
C) Yes, the civil action can be filed if the jurisdiction permits analogous cairns.
D) No, the civil action cannot be filed if the jurisdiction prohibits double jeopardy.

2. Calvin, an attorney, sends a letter that is protected by a legal professional privilege to Katrina, one of his clients. Upon receiving the letter, Katrina emails it to her coworker who has no need to know the information contained in the letter. Which of the following statements is MOST ACCURATE?

A) The privilege was not waived by Katrina because the legal professional privilege belongs to the attorney, not the client.
B) The privilege was not waived because the legal professional privilege cannot be waived by transmitting protected information to a third party.
C) The privilege might have been waived because Katrina transmitted the protected information to a third party who has no need to know the information.
D) The privilege might have been waived because Katrina used email to transmit the protected information.

3. Which of the following typically does NOT need to be present for communications between an attorney and the attorney's client to be protected by a legal professional privilege?

A) Communication between a legal advisor and a client
B) Intent to keep the communications confidential
C) A written contract with the attorney requiring confidentiality
D) Purpose of the communications was to seek or provide legal advice

4. Frederick has multiple high-volume foreign bank accounts. The country he lives in requires him to report such accounts annually for tax purposes but he regularly and intentionally fails to report his accounts in order to reduce the amount of taxes he must pay. Which of the following schemes has Frederick MOST LIKELY committed?

A) A tax credit evasion scheme
B) An excise tax evasion scheme
C) An income and wealth tax evasion scheme
D) A value-added tax evasion scheme

5. Which of the following statements concerning judgments involving parties that are in multiple jurisdictions is most accurate?

A) Whether a foreign judgment is enforceable always depends on where the defendant ' s assets are located.
B) If a party obtains a judgment against a defendant in one jurisdiction, then that judgment is effective automatically and recognized in all jurisdictions throughout the world.
C) If a party obtains a judgment against a defendant in one jurisdiction, then that judgment might not be effective in other jurisdictions where the defendant resides.
D) Whether a foreign judgment is enforceable is not affected by the law where the judgment is enforced.

Solutions: