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

1. Which of the following statements concerning examinations of expert witnesses in most inquisitorial jurisdictions is accurate?

A) The parties are often allowed to question the expert ' s methods and analysis
B) The parties determine the extent of consideration to be given to the expert ' s testimony
C) The judge is not allowed to question the expert ' s credibility under any circumstance
D) The expert has the discretion to determine the scope of the examinations

2. Which of the following is the LEAST ACCURATE statement about seizing a computer for examination?

A) When seizing a computer for examination, the seizing party should took around the area for passwords because many people leave passwords near their computers
B) When seizing a computer that is running, it is acceptable for a fraud examiner to review the files contained on the machine prior to seizing it.
C) Before removing a computer system from a scene for further analysis, it is important to document the system ' s setup with photographs or diagrams.
D) When taking a computer for examination, if the computer is off. it should remain off when it is removed.

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

4. Steve, a Certified Fraud Examiner (CFE). was interviewing Michelle, a fraud suspect. Dunng the first part of the interview. Michelle was attentive. However, when he asked her more direct questions about the fraud, she suddenly seemed unconcerned, alternately chewing on her pen cap and picking at a loose piece of fabric on the arm of her chair. From this conduct. Steve is likely to conclude that Michelle

A) Is being deceptive
B) Is feeling bored by the interview process
C) Is telling the truth
D) Does not know the answers to Steve ' s questions

5. Assuming that a jurisdiction has prohibited pretexting with financial institutes, which of the following actions would constitute illegal pretexting?

A) Falsely claiming to be the spouse of an account holder to access bank records
B) Making purchases with a credit card account under a fictitious identity
C) Withdrawing another person ' s funds using a stolen bank account number and PIN
D) Digging through a person ' s trash to obtain their bank account information

Solutions: