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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. Cory has been charged with lax evasion for filing a false tax return. As a defense, Cory claims that he made an honest mistake due to the tax law ' s complexity, and he did not intentionally submit an incorrect tax return If the court finds that his mistake was in good faith the most likely will NOT be found to have " willfully ' " engaged m fraudulent actions to avoid reporting or paying his taxes.

A) True
B) False

2. When documenting interviews, it is best practice for the interviewer to.

A) Covertly record all interviews with potential suspects.
B) Note impressions regarding the subject ' s guilt or innocence.
C) Err on the side of taking too few notes rather than too many.
D) Write down verbatim all the information that the subject provides

3. Mya has been retained as an expert witness to provide testimony for a trial. Which of the following statements describes the primary purpose of Mya ' s testimony?

A) Mya will assist the fact finder by drawing conclusions on the credibility of other witnesses.
B) Mya will assist the fact finder by providing specialized knowledge on the admissibility of evidence in the case.
C) Mya will assist the fact finder by providing specialized knowledge that will help them understand evidence.
D) Mya will assist the fact finder by drawing conclusions regarding the accused ' s guilt or innocence.

4. Mitchell, a fraud examiner, believes the primary suspect in a fraud case that he is investigating is concealing the assets they accumulated with illicit proceeds of fraud. Which of the following types of financial products should Mitchell try to locate because of their appeal to asset hiders?

A) Financial products that obscure links between an asset's initial receipt and its final disposition.
B) Financial products that offer clear visibility into the asset's ownership history.
C) Financial products that are complex and cannot be easily accessed.
D) Financial products that are difficult to buy and sell quickly without their market value being affected.

5. Which of the following is the MOST ACCURATE statement about the privacy of information shared through social media?

A) To access any user-posted information on social media sites, fraud examiners must obtain some type of legal order from the jurisdiction in which the user resides.
B) The Privacy of Social Networks Treaty is a binding international treaty that makes it illegal for law enforcement to seek social media log-in credentials from users.
C) Hacking or breaking into information on social media sites that is restricted as private could result in liability for fraud examiners due to violation of users ' privacy rights.
D) A fraud examiner cannot be held liable for violating a user ' s privacy rights if they hack or break into areas of a social networking site designated as private because all social media information is public.

Solutions: