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

1. Which of the following would be direct evidence that an employee committed a cash larceny scheme that resulted in the theft of $800 from their employer ' s safe?

A) A diagram is used to display the location of the employer ' s safe.
B) A witness testifies that they saw the employee take the money.
C) A coworker states that the employee appeared to be nervous on the day of the theft.
D) A witness testifies that the employee was usually the last person to leave the office.

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

3. During an interview with Alice, a suspect in an embezzlement case, the interviewer observes several signs of stress in Alice ' s behavior, such as shifting around in her chair, exhibiting shallow breathing, and occasionally stuttering during her replies. The interviewer should conclude that these symptoms are caused by deception.

A) True
B) False

4. Which of the following BEST describes the data analytics approach known as predictive analytics?

A) The use of historical data, along with analyses, statistics, and machine learning components, to build a mathematical model that captures important trends and creates a quantitative forecast
B) The configuration of a business program to emulate and integrate the actions of a human to execute certain business processes thus increasing efficiency and automating repetitive manual tasks
C) The employment of a learning algorithm that identifies similarities, patterns, or anomalies within a data set on its own, without human involvement
D) The use of layered artificial neural networks to accommodate more data and more sophisticated algorithms to identify complex patterns

5. Which of the following statements is MOST ACCURATE regarding cross-examination of witnesses in adversarial systems?

A) If an expert witness ' s opinion is at risk of being distorted during cross-examination, the expert should avoid answering the question
B) The general rule is for opposing counsel to cross-examine all witnesses to ensure that important details are not missed by the fact finder
C) If opposing counsel asks an overly complex question during cross-examination, witnesses should ask for the question to be rephrased
D) The primary purpose of cross-examination is for opposing counsel to discover information previously unknown to opposing counsel.

Solutions: