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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. 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) Only the parties are allowed to make objections regarding an expert ' s biases.
C) Both the parties and the judge may question an expert ' s credibility.
D) Both the parties and the judge may determine how much consideration should be given to an expert ' s testimony.

2. Luke filed a civil action against Brenda for embezzlement. He is worried that Brenda will spend the money she embezzled before the court issues a final judgment. Which type of order should Luke seek from the court if he wants to keep Brenda from spending the money?

A) Prejudgment attachment
B) Preservation order
C) Declaratory relief
D) Litigation hold

3. In most civil law systems, the burden of proof for the government to convict a defendant in a criminal case is beyond a reasonable doubt.

A) True
B) False

4. Which of the following legal elements must be shown to prove a claim for fraudulent misrepresentation of material facts?

A) The defendant acted with gross negligence.
B) The defendant had a duty to provide factual information.
C) The defendant knew the representation was false.
D) The defendant benefited from the misrepresentation.

5. Arnold, a Certified Fraud Examiner (CFE) for Integra Wealth, learns that Elizabeth, an accounts payable clerk, recently purchased an expensive ski boat Arnold also knows that Elizabeth recently purchased a vacation home on a nearby lake Arnold has sufficient predication to:

A) Conduct discreet inquiries into Elizabeth ' s responsibilities as an accounts payable clerk
B) Accuse Elizabeth directly of having committed fraud
C) Search Elizabeth ' s mobile phone for evidence of misconduct.
D) Notify management of the possibility that Elizabeth has committed fraudulent acts

Solutions: