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ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues Sample Questions:

1. Which of the following would be direct evidence that the criminal defendant a former cashier for a home improvement store committed a cash larceny scheme that resulted in the theft of more than $5 000 from the store?

A) A coworker testifies that the defendant was acting nervously the day the money was taken
B) A diagram is used to display the location of the store ' s registers
C) A witness testifies that the defendant was almost always the last cashier to leave the store
D) A witness testifies that they saw the defendant take the money

2. Which of the following is the MOST ACCURATE statement regarding the analysis phase in digital forensic investigations?

A) During the analysis phase, it is best to use a combination of the various forensic tools that can assist h identifying, extracting, and collecting digital evidence
B) The primary concern when analyzing digital evidence is to protect the collected information from seizure
C) The analysis phase of digital forensic investigations should not commence unless it is verified that the suspect devices do not contain relevant data.
D) When analyzing data for evidence, fraud examiners should look for exculpatory evidence but not exculpatory evidence

3. Ethan a U S resident, is running a Ponzi scheme As part of the scheme, he uses the U S mail system to send promotional materials to potential victims in France If the US government decides to prosecute Ethan, which of the following would provide the MOST LIKELY basis for the charges?

A) Communications fraud
B) Mail fraud
C) Wire fraud
D) Insider trading fraud

4. Which of the following statements regarding the planning process for admission-seeking interviews is MOST ACCURATE?

A) Fraud examiners should seek to interview suspects remotely whenever possible because remote interview settings are more comfortable for interviewees and reduce potential distractions.
B) The interviewee may bring a friend or relative to the interview for translation purposes if an interpreter is required to ensure that their responses are translated accurately.
C) Chairs in the interview room should be positioned close together with no more than two feet of space between them to foster a sense of assurance and trust during the interview.
D) Fraud examiners should allow the presence of outside observers in interviews if laws or regulations in the jurisdiction require their presence or there are language barriers.

5. Which of the following is the MOST ACCURATE statement about the different types of alternative dispute resolution ' ?

A) In a mediation session, the mediator decides who should win the dispute at issue
B) The agreements reached in mediations are generally nonbinding.
C) In an arbitration proceeding the arbitrator acts as a judge or jury by deciding the dispute at issue on its merits
D) The decisions reached in all arbitrations are always binding

Solutions: