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

1. Juniper is found guilty of skimming cash from her employer. Based on testimony from Juniper's friends and family about her character, Juniper is sentenced to supervision by a government agent for a year in place of incarceration. Which of the following options BEST describes Juniper's sentence?

A) Probation.
B) Determinate sentence.
C) Deferred prosecution agreement.
D) Indeterminate sentence.

2. Which of the following is a recommended strategy when conducting admission-seeking interviews?

A) Use time constraints as a means to pressure the subject into making a confession.
B) Ensure that accusations are made in the presence of a third party to avoid potential liability
C) Increase sympathy while downplaying implications of wrongdoing.
D) Emphasize a lack of morality in the subject ' s actions to induce them into confessing.

3. Susan, a Certified Fraud Examiner (CFE). is conducting an ad mission-seeking interview of Beth, a fraud suspect. After Susan gave Beth a suitable rationalization for her conduct. Beth continued her denials, giving various alibis. Which of the following would be the LEAST EFFECTIVE technique for Susan to use in this situation?

A) Discussing some of Beth ' s prior deceptions
B) Discussing the testimony of other witnesses
C) Displaying evidence that specifically contradicts Beth ' s alibis
D) Displaying all the evidence she has against Beth at once

4. Evidence that tends to make some fact that is in dispute more or less likely than it would be without the evidence is called:

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

5. An attorney is advising her corporate client about a contemplated lawsuit against former employees. The attorney hires a forensic accountant to assist her and the client. To facilitate the forensic accountant's assistance, the attorney emails them a copy of a memorandum protected by a legal professional privilege.
Which of the following statements is MOST ACCURATE?

A) The attorney waived the privilege because she transmitted the protected information to a third party.
B) The attorney did not waive the privilege because the legal professional privilege cannot be waived by an attorney.
C) The attorney did not waive the privilege because the attorney hired the forensic accountant to work on the case.
D) The attorney waived the privilege because she sent the protected information to a third party before the lawsuit was filed.

Solutions: