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ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues Sample Questions:
1. Which of the following examples of judicial systems would BEST be described as a civil law system?
A) The courts are bound by codified principles or statures but are not bound by previous court decisions
B) The courts are bound by both previous court decisions and codified principles or statutes
C) The courts are allowed to consider both codified statutes and previous court decisions but are bound by neither
D) The courts are bound primarily by previous court decisions to reserve legal issues
2. Isaiah, a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview with Ruben, a fraud suspect. Isaiah says, "Ruben, I think you were trying to get back at your supervisor for the time he did not give you a raise when you were due for one. I would probably feel the same. That is what happened, isn't it, Ruben?" Isaiah's statement seeks to establish Ruben's rationalization for his misconduct by:
A) Claiming that Ruben's actions were based upon altruistic reasons.
B) Empathizing with Ruben regarding unfair treatment.
C) Making Ruben's misbehavior seem like an aberration.
D) Reducing Ruben's perception of the legal seriousness of the issue.
3. Lmdsey, a Certified Fraud Examiner (CFE). has been retained to investigate allegations of bribery and kickbacks allegedly committed by a member of an organization ' s procurement department. Lindsey conducts an interview during which one of the accused ' s colleagues states that they overheard the accused discussing a free tnp received from one of the organization ' s vendors. Which type of evidence would the interviewee ' s statement be considered?
A) Testimonial evidence
B) Documentary evidence
C) Verbal evidence
D) Inconclusive evidence
4. Which of the following is NOT an element that must be proven to establish a penury offense?
A) The defendant made the statement with knowledge of its falsity
B) The defendant made a false statement in a court of law.
C) The defendant made a false statement white under oath.
D) The defendant made a false statement that was material
5. Which of the following is a reason why a subject ' s credit card records and statements can be useful in tracing investigations?
A) Credit card statements show the source of the funds used to pay a credit card bill.
B) Credit card records can provide leads to help identify a subjects hidden assets
C) Credit card statements provide insight into the subject ' s litigation history
D) Credit card records can show signs that the subject has skimmed funds.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: B |







