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

1. Sarah is conducting an admission-seeking interview of a suspect. Throughout the interview, the suspect makes little eye contact with Sarah. Based on this information atone, can Sarah conclude that the suspect is being deceptive?

A) No, because this is not enough information to conclude that the suspect is being deceptive
B) Yes, because avoiding eye contact is a sign of deceptive.
C) No, because avoiding eye contact is not directly linked to deception.
D) Yes, because it is safe to assume that suspects who avoid eye contact are most likely being deceptive.

2. If a fraud examiner needs to establish a baseline with an interviewee, which of the following questions would be MOST EFFECTIVE in accomplishing this task?

A) "Have any of your coworkers mentioned experiencing financial pressure?"
B) "How strong do you think your department's internal controls are?"
C) "What time do you usually start working each day?"
D) "Are you familiar with the company's anti-fraud policy?"

3. Which of the following is a legal element that the government must show to prove a conspiracy claim?

A) The defendant intentionally or unintentionally joined and participated in the illegal scheme.
B) All of the conspirators knowingly committed an overt act in furtherance of the conspiracy.
C) The defendant entered into an agreement to commit an illegal act with at least one other person.
D) The conspirators accomplished the purpose of the conspiracy that was initially established.

4. Baker, a Certified Fraud Examiner (CFE). is getting prepared to conduct a lengthy and complex interview. To prepare himself. Baker should:

A) Avoid bringing any notes with him to the interview
B) Write down key points to go over with the respondent
C) Take only the documents he wishes to go over
D) Writs down a detailed list of questions in advance

5. A company stores chemical waste from manufacturing in a warehouse near an individual's residence. The resident files a civil lawsuit against the company and prevails at trial. As part of the court's judgment, the company is ordered to remove the waste and is prevented from storing the waste in that location. Which of the following options BEST describes this type of remedy?

A) Damages
B) Punitive relief
C) Declaratory relief
D) Injunction

Solutions: