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ACFE Certified Fraud Examiner Sample Questions (Q10-Q15):

NEW QUESTION # 10
If Mary uses legal means to lower her tax bill through legitimate deductions and credits she is engaging m tax evasion

• A. False
• B. True

Answer: A
NEW QUESTION # 11
Under the World Bank Principles for Effective Insolvency and Credit/Debtor Regimes (World Bank Principles), which of the following parties should administer the debtor's estate in liquidation bankruptcy proceedings?

• A. An independent insolvency representative
• B. The creditor with the largest claim against the debtor
• C. The jurisdiction's commerce department or equivalent agency
• D. The debtor, supervised by an independent insolvency representative

Answer: A
NEW QUESTION # 12
Which of the following typically does NOT have to be present for communications between an attorney and the attorney's client to be protected by a legal professional privilege?

• A. Intent to keep the communications confidential
• B. Communication between a legal advisor and a client
• C. Purpose of the communications was to seek or provide legal advice
• D. A lawsuit has been filed

Answer: D
NEW QUESTION # 13
The MAIN PURPOSE for maintaining the chain of custody on an item of evidence is to

• A. event opposing parties from accessing evidence without a court order
• B. Verify that the item of evidence has only been handled by court officials prior to its production m court.
• C. Eliminate re need to authenticate the item of evidence in court
• D. Establish that the evidence has not been altered or changed from the time it was collected through its production in court

Answer: D
NEW QUESTION # 14
Which of the following statements concerning judgments involving parties in multiple jurisdictions is MOST ACCURATE?

• A. If a party obtains a judgment in one jurisdiction, that party will automatically be able to enforce the judgment wherever the defendant resides
• B. Whether a foreign judgment is enforceable might depend on whether the two jurisdiction have an enforcement treaty
• C. If a party obtains a judgment in one jurisdiction, that party will automatically be able to enforce the judgment in any jurisdiction
• D. Whether a foreign judgment is enforceable always depends on where the defendant's assets are located

Answer: B
NEW QUESTION # 15
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