Pass the ACFE Certified Fraud Examiner CFE-Law Questions and answers with CertsForce

The correct answer is B. The CFE Manual states that under the ICCPR, everyone accused of a crime shall be presumed innocent until proven guilty according to law. This is one of the core due-process protections recognized in the criminal justice section of the Law materials.

Option A is incorrect because the ICCPR protects the right to a fair and public hearing, not a trial without public disclosure of the results. Option C is also incorrect because the Manual states that the ICCPR gives a convicted person the right to have the conviction and sentence reviewed by a higher tribunal, but it does not provide for unlimited appeals. Option D is too broad because release pending trial is not presented as an automatic right in the way presumption of innocence is. For CFE purposes, the key takeaway is that criminal defendants under the ICCPR are entitled to several important safeguards, and one of the most fundamental is that they must be treated as innocent unless and until guilt is proven according to law. Therefore, B is the correct answer.

According to the ACFE Fraud Examiners Manual, Law Section, specifically under The Civil Justice System and Decisions and Remedies in Civil Cases , civil courts may grant provisional remedies to protect a plaintiff’s interests before a final judgment is entered. One such remedy is prejudgment attachment.

Prejudgment attachment allows a plaintiff to request that the court seize or freeze a defendant’s assets during the pendency of litigation. The purpose is to prevent the defendant from dissipating, transferring, or concealing assets that might otherwise be used to satisfy a future judgment. Courts typically require the plaintiff to demonstrate a likelihood of success on the merits and a risk that the defendant will dispose of the property before judgment. In many jurisdictions, the plaintiff may also be required to post a bond to protect the defendant against wrongful attachment.

A preservation order generally relates to safeguarding evidence, not freezing assets. Declaratory relief seeks a judicial declaration of rights without necessarily awarding damages or freezing property. A litigation hold is an internal directive to preserve documents and is not a court-issued remedy.

Therefore, to prevent Brenda from spending the embezzled funds before judgment, Luke should seek a prejudgment attachment.

This question tests your knowledge of Domain 10.

In the context of Basic Principles of Evidence, specifically relating to privilege, the question asks about NOT.

The correct answer is D: A lawsuit has been filed.

This question tests knowledge of evidence principles. The correct answer correctly distinguishes between types of evidence, admissibility requirements, or evidentiary privileges. Proper handling of evidence is crucial for successful fraud investigations and prosecutions.

This question tests your knowledge of Domain 6.

In the context of Tax Fraud, specifically relating to tax evasion, the question asks about the core concepts in this area.

The correct answer is B: False.

This question focuses on tax fraud concepts. The correct answer distinguishes between legal tax avoidance and illegal tax evasion, or identifies specific tax evasion schemes. Tax fraud investigations require specialized knowledge of tax laws and common evasion techniques.

The correct answer is C. In most inquisitorial jurisdictions, expert witnesses are often appointed or closely supervised by the court, and the judge typically has a central role in defining the expert’s mission, the materials the expert may review, and the issues to be addressed. Even so, the parties are usually allowed to challenge the expert in meaningful ways, including raising concerns about the expert’s bias, neutrality, qualifications, methodology, or conclusions. That makes C the most accurate statement.

Option A is incorrect because, in inquisitorial systems, the parties do not ordinarily control the scope of the expert’s authority in the same way they often do in adversarial systems; the judge commonly exercises that control. Option B is too absolute because although the judge plays the dominant role, it is not generally true that only the judge may question the expert’s analysis. Option D is also inaccurate because the ultimate decision about the weight to assign to expert testimony is generally for the judge, not jointly for the judge and the parties.

Thus, the best statement is that the parties are usually permitted to raise objections concerning the expert’s possible biases, making C the correct choice.