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

1. Which of the following is the MOST ACCURATE statement about how fraud examiners shook! approach fraud examinations?

A) When conducting fraud examinations, fraud examiners should operate under the assumption that the subjects are guilty
B) Fraud examinations should begin with general information that is known, starting at the periphery, and then move to the more specific details.
C) In most examinations, fraud examiners should interview those who are more involved in the matters at issue before interviewing those who are less involved.
D) When conducting fraud examinations, fraud examiners should adhere to the means-and-ends approach

2. Sylvia, a novice interviewer, asks Adam, the respondent, the following question: " Didn ' t you know that something wasn ' t right? " This kind of question is called a_____________question.

A) Free narrative
B) Controlled answer
C) Double-negative
D) Complex

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

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

4. Diana is conducting a fraud investigation and wants to use an informant. The informant requests confidentiality and payment in exchange for their cooperation. If Diana agrees, which of the following options describes a best practice that she should follow?

A) Asking a third party to provide payment to the informant to make the paper trail less obvious.
B) Explaining to the informant that they must be willing to sign a receipt to be paid.
C) Referring to the informant by their full name when writing an investigation memorandum.
D) Omitting any references to the informant in the final report to ensure confidentiality.

5. Which of the following statements about the different types of alternative dispute resolutions is CORRECT?

A) In mediation, the final settlement agreement is a binding contract.
B) In arbitration, the final determination is always binding upon the parties.
C) In an arbitration proceeding, the arbitrator assists the parties in finding a mutually agreeable resolution to their dispute.
D) In a mediation session, the mediator decides the outcome of a case by deciding which party should win the dispute.

Solutions: