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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:

Question 1

Which of the following situations would MOST LIKELY require access to nonpublic records to develop evidence?

A. Determining who owns a piece of real estate
B. Reviewing an individual ' s personal mobile phone records
C. Obtaining a company ' s business filings
D. Finding out where a person lives

Question 2

Which of the following elements must be proven to establish a perjury offense?

A. The defendant made a false statement in a court of law.
B. The defendant made a false statement to opposing counsel.
C. The defendant made a false statement that was relevant to the proceeding.
D. The defendant made a false statement to their attorney prior to litigation.

Question 3

Which of the following statements about how fraud examiners should plan to approach fraud examinations is MOST ACCURATE?

A. Fraud examiners should interview people who are more involved in the issues related to the fraud examination before interviewing people who are less involved.
B. Fraud examiners should begin a fraud examination by focusing on details that are specific and then transition to more general information.
C. Fraud examiners should follow the circumstantial approach when planning and conducting fraud examinations.
D. Fraud examiners should approach a fraud examination from both the perspective that fraud has occurred and that it has not occurred.

Question 4

Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Gamma, a fraud suspect. After Beta gave Gamma an appropriate rationalization for his conduct, Gamma continued his denials, giving various alibis. These alibis can usually be diffused by all of the following techniques EXCEPT:

A. Downplaying the strength of the evidence
B. Discussing Gamma ' s prior deceptions
C. Displaying physical evidence
D. Discussing the testimony of witnesses

Question 5

Ethan a U S resident, is running a Ponzi scheme As part of the scheme, he uses the U S mail system to send promotional materials to potential victims in France If the US government decides to prosecute Ethan, which of the following would provide the MOST LIKELY basis for the charges?

A. Insider trading fraud
B. Communications fraud
C. Wire fraud
D. Mail fraud

Solutions: