New Release ACFE CFE-Law Dumps [2026]
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ACFE Certified Fraud Examiner Sample Questions (Q92-Q97):
NEW QUESTION # 92
Which of the following statements concerning civil trials in common law jurisdictions is MOST ACCURATE?
- A. Neither side may appeal an adverse judgment in a civil case
- B. in most civil cases, the standard of proof is the preponderance of the evidence
- C. Jury verdicts m civil trials must always be unanimous
- D. Civil jury trials must have the same number of jurors as in criminal jury trials.
Answer: C
Explanation:
This question tests your knowledge of Domain 1.
In the context of Overview of the Legal System, specifically relating to criminal, civil, common law, the question asks about MOST ACCURATE, civil trials in common law jurisdictions is MOST ACCURATE.
The correct answer is C: Jury verdicts m civil trials must always be unanimous.
This question relates to the legal system framework. Understanding the distinction between different legal systems and processes is crucial for fraud examiners. The correct answer accurately describes the relationship between different legal entities and their jurisdictions.
NEW QUESTION # 93
In jurisdictions that allow for corporate criminal liability which of the following is typically required for the corporation to be vicariously liable for the acts of one of its employees?
- A. Management knew of the underlying offense but did not correct it
- B. Management was directly involved with the offense
- C. The employee was acting within the scope of their employment
- D. The corporation had previous violations of a similar nature
Answer: C
Explanation:
This question tests your knowledge of Domain 1.
In the context of Overview of the Legal System, specifically relating to criminal, the question asks about the core concepts in this area.
The correct answer is D: The employee was acting within the scope of their employment.
This question relates to the legal system framework. Understanding the distinction between different legal systems and processes is crucial for fraud examiners. The correct answer accurately describes the relationship between different legal entities and their jurisdictions.
NEW QUESTION # 94
Which of the following situations would constitute a violation of the U.S. Foreign Corrupt Practices Act (FCPA)?
- A. A UK company transfers $15,000 to a Brazilian public official to influence the award of overseas construction contracts.
- B. A U.S. company pays a $2,000 foreign corporation fee that is required to conduct business within the country.
- C. A private U.S. company transfers $45,000 to a Chinese public official to influence the award of overseas contracts.
- D. A private U.S. company transfers $35,000 to the owner of a private Chilean company to influence the award of a construction contract.
Answer: C
Explanation:
The correct answer is C. The CFE Manual explains that an FCPA bribery violation generally requires five elements: a regulated party makes a payment or offer to a foreign official, with corrupt intent, for the purpose of influencing a business purpose. A private U.S. company is a domestic concern and therefore a regulated party under the FCPA. A Chinese public official qualifies as a foreign official, and paying that official
$45,000 to influence the award of contracts clearly reflects corrupt intent tied to obtaining business. That fits the FCPA framework directly.
Option A describes a required fee to conduct business, not necessarily a corrupt payment to a foreign official.
Option B involves bribery of a private-sector person, but the Manual states that the FCPA applies to bribery of foreign government officials, not commercial bribery involving private entities. Option D is less clearly within U.S. FCPA jurisdiction because it involves a UK company; while some foreign entities can fall under the FCPA if they take acts in furtherance of the corrupt payment within U.S. territory, that fact is not stated here. Therefore, C is the clearest and most direct FCPA violation.
NEW QUESTION # 95
In most countries employers must provide notice to their employees before they implement an employee monitoring program
- A. False
- B. True
Answer: B
Explanation:
This question tests your knowledge of Domain 7.
In the context of Individual Rights During Examinations, specifically relating to employee, the question asks about the core concepts in this area.
The correct answer is A: True.
This question relates to individual rights during examinations. The correct answer accurately describes the legal protections, obligations, or privacy considerations that apply in workplace investigations. Fraud examiners must balance investigative needs with legal protections for individuals.
References:
- CFE Exam Content Outline: Domain 7: Individual Rights During Examinations
- employee
- Fraud Examiners Manual, Law Section
NEW QUESTION # 96
Which of the following is NOT required for a contract transaction or scheme to be classified as an investment contract?
- A. The expectation of making a profit
- B. Profits derived solely from the investor's management activity
- C. An investment of money or other asset
- D. investment m a common enterprise
Answer: B
Explanation:
This question tests your knowledge of Uncategorized.
the question asks about NOT.
The correct answer is B: Profits derived solely from the investor's management activity.
This question tests your understanding of key fraud examination concepts and legal principles.
NEW QUESTION # 97
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