ACFE Certified Fraud Examiner CFE-Fraud-Investigations-and-Legal-Issues

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

1. Cynthia is preparing to conduct a covert investigation. Prior to conducting surveillance of her subject, she creates a memorandum outlining the basis for her operation Which of the following pieces of information should she include in her memorandum?

A) Her first impression regarding the subject ' s culpability
B) The name of the subject she will be observing
C) All of the above
D) The identities of any confidential sources to be used in the operation

2. Emily, a fraud examiner, is tasked with collecting evidence of a payroll fraud scheme through a digital forensic investigation. Which of the following best practices should Emily follow during the analysis phase?

A) Emily should ensure that she uses a specific type of software to ensure that she is able to fully recover all data.
B) Emily should use a single tool to identify, extract, and collect digital evidence because using multiple tools could skew her results.
C) Emily should prioritize locating exculpatory evidence over inculpatory evidence when analyzing the collected data.
D) Emily should be primarily concerned with maintaining the integrity of the data when analyzing digital evidence.

3. Which of the following is usually considered the most useful source of financial information available to fraud examiners in tracing a subject ' s assets?

A) Paystubs
B) Financial institution records
C) Service bills
D) Credit card statements

4. Abram, a fraud examiner, is attempting to determine the disposition of funds and assets that were acquired illicitly by Niko, a procurement employee of TLM Corp., who allegedly conducted a bribery scheme with company vendors. Which of the following statements regarding why Abram should obtain Niko's credit card records and statements is MOST ACCURATE?

A) Abram should obtain Niko's credit card statements because they will show whether Niko used illicit funds to pay the credit card bills.
B) Abram should obtain Niko's credit card statements because they likely contain information about Niko' s credit history.
C) Abram should obtain Niko's credit card records because they will show detailed information about suspicious deposits.
D) Abram should obtain Niko's credit card records because they can reveal Niko's spending patterns and habits.

5. In a judicial proceeding, the parties in the proceeding are primarily responsible for gathering evidence for trial. Additionally, the parties or their legal counsel conduct the questioning of witnesses. Which of the following best describes this type of judicial process?

A) Unitary process
B) Adversarial process
C) Civil law process
D) Inquisitorial process

Solutions: