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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. Shannon, a Certified Fraud Examiner (CFE), is conducting a fraud examination for Sand Corp. Shannon is going to perform a textual analysis on unstructured data, such as emails and instant messages. Why would Shannon perform such an analysis?

A) The analysis will categorize data to reveal patterns, sentiments, and relationships that are indicative of fraud.
B) The analysis will uncover an admission of fraud in an email or other communication that can be presented in court.
C) The analysis will determine whether someone is lying or telling the truth based on clues within the data.
D) The analysis will produce a visual representation of the data collected to track the movement of money.

2. Barnes, a Certified Fraud Examiner (CFE). is using data analysis to identify anomalies that might indicate fraud in XYZ Company ' s accounts payable transactions. Which of the following is the MOST EFFECTIVE data analysis function that Barnes could use to look for potential fraud in accounts payable?

A) Review recurring monthly expenses and compare to posted/paid invoices
B) Identify paycheck amounts over a certain limit
C) Compare book and tax depreciation and indicate variances
D) All of the above

3. Which of the following is the MOST ACCURATE statement about imaging suspect computers ' hard drives?

A) Imaging enables the retrieval of data from the suspect computer directly via its operating system.
B) Imaging allows for the analysis of data from a suspect computer without altering or damaging the original data in any way
C) Imaging creates pictures of the suspect computer system and its wires and cables
D) Imaging prohibits access to the suspect computer ' s hard drive by individuals not professionally trained in forensic analysis

4. Dodd is a Certified Fraud Examiner (CFE) who works for Weathervane, a private company Dodd suspects that Burton a Weathervane employee has embezzled money from the company Dodd plans to conduct an internal investigation into the missing funds Based on these facts which of the following is the MOST ACCURATE statement?

A) Burton can refuse to cooperate with the investigation because he has a fundamental right to remain silent
B) Burton has a duty to cooperate with the investigation even if what is requested from him is not reasonable
C) Burton can refuse to cooperate with the investigation because he has a fundamental right to privacy
D) Burton likely has a duty to cooperate with the investigation as part of the employer-employee relationship

5. Which of the following statements concerning the appointment of expert witnesses at that is accurate?

A) Generally, only the parties may select expert witnesses in inquisitor jurisdictions
B) Generally the court selects the primary expert witnesses in adversarial jurisdictions
C) Generally, the court appoints the primary expert witnesses in inquisitorial jurisdictions.
D) Generally, only the parties may select experts to introduce testimony in adversarial jurisdictions

Solutions: