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

1. Cora, a Certified Fraud Examiner (CFE), wants to ensure that the authenticity of the evidence she collected during her investigation is not compromised. Her main objective should be to:

A) Only release the evidence to the judge who will be presiding over the case.
B) Prevent all other parties from obtaining physical control of the evidence.
C) Establish a clear chain of custody to show that the evidence has not been changed.
D) Require opposing parties to present a court order to access any physical evidence.

2. Which of the following statements MOST ACCURATELY describes the standard of burden of proof for civil trials in civil law jurisdictions?

A) The plaintiff must satisfy the inner conviction of the judge that the defendant is liable.
B) The plaintiff must prove that it is more probable than not that the defendant is liable.
C) The plaintiff must show clear and convincing evidence that the defendant is liable.
D) The plaintiff must prove beyond any reasonable doubt that the defendant is liable.

3. Which of the following is considered a best practice for preserving the confidentiality of a fraud investigation?

A) Avoid using email or other electronic means to transmit confidential case information
B) Suspend all employees involved in the investigation pending the investigation ' s outcome.
C) Ensure that the investigation is conducted at the direction of, or under the supervision of. a government official
D) Implement a blanket policy prohibiting all employees from discussing anything related to employee investigations

4. Isaiah, a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview with Ruben, a fraud suspect. Isaiah says, "Ruben, I think you were trying to get back at your supervisor for the time he did not give you a raise when you were due for one. I would probably feel the same. That is what happened, isn't it, Ruben?" Isaiah's statement seeks to establish Ruben's rationalization for his misconduct by:

A) Empathizing with Ruben regarding unfair treatment.
B) Claiming that Ruben's actions were based upon altruistic reasons.
C) Making Ruben's misbehavior seem like an aberration.
D) Reducing Ruben's perception of the legal seriousness of the issue.

5. Evidence that tends to make some tact at issue more or less likely than it would be without the evidence is called:

A) Testamentary evidence
B) Circumstantial evidence
C) Demonstrative evidence
D) Relevant evidence

Solutions: