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

1. Tariq is investigating Janine, an employee suspected of stealing funds. Tariq needs access to Janine's account records from her bank. Which of the following statements is MOST ACCURATE?

A) Tariq must obtain Janine's oral consent before her bank will agree to release her account records to him.
B) Tariq might need to take legal action to obtain Janine's bank records if she is unwilling to provide him with written consent.
C) Tariq will be able to obtain Janine's records from the bank without consent or a legal order because banks are obligated to provide records if criminal activity is suspected.
D) Janine has to be physically present at her bank when Tariq requests access to her account records for the bank to agree to give them to a third party.

2. A fraud examiner contacts a witness regarding an interview. If the respondent says. 'I'm too busy. " how should the fraud examiner react?

A) Inquire about a more convenient time
B) Stress that the interview will be short.
C) Explain that the respondent will be subject to discipline if they do not participate
D) Caution the witness that avoidance of the interview will be considered suspicious.

3. Which of the following is NOT an advantage to using link analysis in a fraud investigation?

A) Link analysis allows the investigator to discover patterns in data.
B) Link analysis is an affective tool to demonstrate complex networks
C) Link analysis helps identify indirect relationships with several degrees of separation.
D) Link analysis visually displays financial ratio analysis

4. Mae, a fraud examiner, is preparing to interview a subject who is from a different country. Before conducting the interview, Mae should:

A) Accommodate any of the subject's cultural practices that might be relevant to the interview to avoid compromising the interview and investigation.
B) Request that a third-party witness be present regardless of any jurisdiction-specific rules because the interview involves a subject from another country.
C) Consult with legal counsel only if Mae expects that the investigation will involve more than two jurisdictions.
D) Educate the subject on the cultural practices common in Mae's country to establish authority in the interview dynamic.

5. Which of the following is the MOST ACCURATE statement about imaging suspect computers ' hard drives?

A) Imaging prohibits access to the suspect computer ' s hard drive by individuals not professionally trained in forensic analysis
B) Imaging enables the retrieval of data from the suspect computer directly via its operating system.
C) Imaging creates pictures of the suspect computer system and its wires and cables
D) Imaging allows for the analysis of data from a suspect computer without altering or damaging the original data in any way

Solutions: