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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 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

2. Which of the following data analysis functions is used to determine whether company policies are met by employee transactions, such as verifying that traveling employees book their accommodations at approved hotels?

A) The compliance verification function
B) The Join function
C) The gap testing function
D) The correlation analysis function

3. Before Monique's criminal trial for embezzlement, she contacts witnesses against her and offers to pay them if they change their stories regarding the embezzlement. Monique's actions would MOST LIKELY cause the government to bring additional charges against her for:

A) Obstruction of justice
B) Fraudulent misrepresentation
C) Judicial extortion
D) Conspiracy to influence the court

4. Which of the following is NOT a function of a fraud examination report?

A) To communicate the fraud examiner ' s qualifications for providing opinions about the case
B) To corroborate previously known facts
C) To convey all the evidence necessary for other parties to thoroughly evaluate the case
D) To add credibility to the fraud examiner ' s work

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

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

Solutions: