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ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam Syllabus Topics:

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

1. 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 prioritize locating exculpatory evidence over inculpatory evidence when analyzing the collected 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 be primarily concerned with maintaining the integrity of the data when analyzing digital evidence.
D) Emily should ensure that she uses a specific type of software to ensure that she is able to fully recover all data.

2. Which of the following statements is MOST ACCURATE regarding covert operations?

A) Fraud examiners should conduct coven operations only after attempting conventional methods of evidence-gathering
B) Covert operations rarely prove beneficial to investigations even when planned properly.
C) Most jurisdictions provide protections for investigators conducting covert operations that shield them from reputational, financial, and legal consequences.
D) Mistakes in covert operations generally do not cause damage to their associated investigations

3. Which of the following is a recommended strategy when conducting admission-seeking interviews?

A) Emphasize a lack of morality in the subject ' s actions to induce them into confessing.
B) Ensure that accusations are made in the presence of a third party to avoid potential liability
C) Use time constraints as a means to pressure the subject into making a confession.
D) Increase sympathy while downplaying implications of wrongdoing.

4. Baker, a Certified Fraud Examiner (CFE). contacts Dierdre for the purpose of conducting a routine, information-gathering interview Dierdre expresses a desire that her coworker. Matthew, whom Baker also plans to interview, be interviewed at the same time Baker should:

A) Allow Matthew to be present as a silent observer.
B) Interview Dierdre and Matthew at the same time, but bring in a second interviewer
C) Interview Dierdre and Matthew separately.
D) Interview Dierdre and Matthew at the same time by himself

5. Which of the following types of data is BEST to use when performing a Benford's Law analysis?

A) Transaction amounts.
B) Retail store numbers.
C) Government identification numbers.
D) Vendor telephone numbers.

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