ACFE CFE-Law Exam Practice Test Instant Access

Question 1

John deliberately understated his income so that he could pay a lesser amount on his tax bill. This is an example of tax avoidance.

ATrue

BFalse

Answer : B

Question 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?

AThe privilege might have been waived because Katrina used email to transmit the protected information.

BThe privilege might have been waived because Katrina transmitted the protected information to a third party who has no need to know the information.

CThe privilege was not waived by Katrina because the legal professional privilege belongs to the attorney, not the client.

DThe privilege was not waived because the legal professional privilege cannot be waived by transmitting protected information to a third party.

Answer : B

Question 3

Robert, a Certified Fraud Examiner (CFE), wants to ensure that the authenticity of the evidence he collected during his investigation is not compromised. His main objective should be to:

ALimit access to the evidence to judicial officials prior to trial proceedings.

BPrevent all other parties from obtaining physical control of the evidence.

CEstablish a clear chain of custody to show that the evidence has not been altered.

DOnly alter or materially change the evidence himself if absolutely necessary.

Answer : C

Question 4

Samson Inc. operates in a jurisdiction that prohibits unreasonable workplace searches and surveillance in areas or items where employees have a reasonable expectation of privacy. In which of the following areas or items can an employee at Samson Inc. MOST LIKELY have a reasonable expectation of privacy during a workplace search?

AA laptop computer that was issued by Samson Inc.

BA desk drawer in a communal workspace.

CA recycling bin in the employee's office.

DA personal mobile phone brought to the office from home.

Answer : D

Question 5

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?

ACommunication between a legal advisor and a client

BPurpose of the communications was to seek or provide legal advice

CIntent to keep the communications confidential

DA lawsuit has been filed

Answer : D

Question 6

Which of the following statements regarding civil lawsuits in most jurisdictions is CORRECT?

AThe plaintiffs initial filing does not typically need to contain a summary of the evidence

BCivil lawsuits begin with the filing of a pleading, usually in the jurisdiction in which the defendant resides or where the claim arose

CThe plaintiff's initial filing with the court does not typically need to include the specific facts on which the claim relies.

DAll of the above are correct

Answer : B

Question 7

The MOST COMMON bankruptcy fraud scheme is:

AForged filing

BA planned bustcut

CA credit card bustout

DConcealment of assets

Answer : D

ACFE Certified Fraud Examiner (CFE) - Law CFE-Law Exam Practice Test