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

1. Which of the following data is the MOST DIFFICULT to recover during a digital forensic examination?

A) Communications sent via instant messenger
B) Files that have been overwritten
C) Time and date information about files
D) Websites visited

2. Which of the following is the MOST IMPORTANT question for a fraud examiner to ask before commencing a legal action to recover assets?

A) " Does the defendant have sufficient property or money to satisfy a money judgment? "
B) " Is there a relevant statute of limitations? "
C) " Has the defendant been previously arrested for allegedly committing a white-collar crime? "
D) " Is the suspect guilty of the fraudulent act? "

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

4. Which of the following scenarios is an example of the criminal sanction known as criminal forfeiture?

A) As part of her sentence for money laundering a defendant is sentenced to a three- to five-year term of incarceration
B) As part of his sentence for embezzlement, a defendant is ordered to pay back his employer for the money he stole.
C) As part of her sentence for bribery a defendant is ordered to transfer a car she received as a bribe to the government
D) As part of his sentence for tax evasion, a Defendant is ordered to pay a fine of $10,000 to the government

5. In most civil law systems, the burden of proof for the government to convict a defendant in a criminal case is beyond a reasonable doubt.

A) True
B) False

Solutions: