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ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues Sample Questions:
1. Which of the following is a common characteristic that asset hiders look for in the financial vehicles they use to conceal their assets?
A) Transparency
B) Accessibility
C) Exclusivity
D) Traceability
2. Divya, a Certified Fraud Examiner (CFE), is considering whether to commence a legal action to recover assets for her client. Of the following choices, which is the MOST IMPORTANT question for Divya to ask before moving forward with the legal action?
A) "What is the likelihood that the suspect did not actually commit fraud?"
B) "Has the suspect been arrested for any crimes in the past?"
C) "Is there a relevant statute of limitations for the offense?"
D) "Does the defendant have sufficient money or property to satisfy a judgment?"
3. Jabbar, a member of a legal team, is in the process of gathering and reviewing documents found on a fraud suspect's laptop for use in a legal proceeding. He is sorting through the electronic documents to find key information to present in court. Jabbar is MOST LIKELY engaging in:
A) Data analysis.
B) Digital forensics.
C) Evidence chronology.
D) E-discovery.
4. Why do fraud examiners perform analysis on unstructured, or textual, data?
A) To find an admission of fraud m an email or other communication that can be presented in court
B) To categorize data to reveal patterns, sentiments, and relationships indicative of fraud
C) To determine whether the footnotes to the financial statements are fairly presented
D) To figure out whether someone is lying or telling the truth based on context duet
5. Which of the following statements concerning examinations of expert witnesses in most inquisitorial jurisdictions is accurate?
A) Only the judge is allowed to question the expert ' s analysis and the methods that they used in their determinations.
B) Both the parties and the judge may question an expert ' s credibility.
C) Only the parties are allowed to make objections regarding an expert ' s biases.
D) Both the parties and the judge may determine how much consideration should be given to an expert ' s testimony.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: B | Question # 5 Answer: B |
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