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

1. Andrew wants to use a confidential informant in his investigation. He plans to compensate the informant with cash and obtain a receipt. He also plans to identify his source in a memorandum and his final report using only the informant ' s initials. Which of Andrew ' s plans is NOT considered a best practice when using an informant?

A) Referring to the informant in the memorandum using the informant ' s initials
B) Compensating the informant with cash
C) Creating a receipt regarding the cash payment
D) Using information from the informant in his final report

2. Which of the following is a right of individuals accused of crimes under the United Nations ' (UN) International Covenant on Civil and Political Rights (ICCPR)?

A) Right of the accused to be presumed innocent until proven guilty
B) Right of the accused to a trial without public disclosure of the results
C) Right of the accused to unlimited appeals in criminal trials
D) Right of the accused to be released from custody pending trial

3. Which of the following is one of the three basic options by which organizations can legitimize cross-border transfers of personal information?

A) Establish a contract between the entities exchanging the information
B) Obtain a warrant granting permission to transfer the data
C) Obtain approval from a Certified Information Privacy Professional (C PP)
D) Use a third-party transferring service

4. A fraud examiner contacts a witness for an interview regarding a bribery case, but the witness says that they are too busy to be interviewed. It is MOST APPROPRIATE for the fraud examiner to respond by:

A) Telling the witness that they will be disciplined if they do not agree to meet that day.
B) Suggesting that the witness choose a time and location that is more convenient.
C) Asking the witness to detail what they are busy doing for reporting purposes.
D) Emphasizing to the witness that their help is needed and it will not take long.

5. Cora, a Certified Fraud Examiner (CFE), wants to ensure that the authenticity of the evidence she collected during her investigation is not compromised. Her main objective should be to:

A) Prevent all other parties from obtaining physical control of the evidence.
B) Require opposing parties to present a court order to access any physical evidence.
C) Only release the evidence to the judge who will be presiding over the case.
D) Establish a clear chain of custody to show that the evidence has not been changed.

Solutions: