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

1. In most countries employers must provide notice to their employees before they implement an employee monitoring program

A) False
B) True

2. Which of the following is NOT true with regard to tracing the disposition of loan proceeds?

A) Tracing loan proceeds can uncover previously unknown witnesses
B) Tracing loan proceeds can reveal previous civil offenses committed by the subject
C) Tracing loan proceeds can determine if hidden accounts were used for loan payments.
D) Tracing loan proceeds can determine if the proceeds were deposited into hidden accounts

3. Which of the following factors is MOST LIKELY to affect the rights that an employee has during an internal investigation?

A) The amount of evidence that the employer possesses.
B) The length of the employee's tenure at the organization.
C) The likelihood that the case will eventually go to trial.
D) The existence of a collective bargaining agreement.

4. Which of the following statements concerning examinations of expert witnesses in most inquisitorial jurisdictions is accurate?

A) Both the parties and the judge may determine how much consideration should be given to an expert ' s testimony.
B) Both the parties and the judge may question an expert ' s credibility.
C) Only the parties are allowed to make objections regarding an expert ' s biases.
D) Only the judge is allowed to question the expert ' s analysis and the methods that they used in their determinations.

5. Isla, a Certified Fraud Examiner (CFE), has just started an interview with Doug, a possible witness to a fraud.
After introducing herself, Isla thanks Doug for agreeing to be interviewed early in the morning and asks him if he likes to drink coffee or tea to start his day. Isla is MOST LIKELY attempting to:

A) Create rapport with the subject.
B) Distract the subject from the interview.
C) Develop a pattern for questioning.
D) Establish the theme of the interview.

Solutions: