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

1. 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) Punitive relief
B) Declaratory relief
C) Injunction
D) Damages

2. Which of the following would be direct evidence that the criminal defendant a former cashier for a home improvement store committed a cash larceny scheme that resulted in the theft of more than $5 000 from the store?

A) A coworker testifies that the defendant was acting nervously the day the money was taken
B) A diagram is used to display the location of the store ' s registers
C) A witness testifies that they saw the defendant take the money
D) A witness testifies that the defendant was almost always the last cashier to leave the store

3. Which of the following statements regarding steps fraud examiners should take before seizing digital evidence is MOST ACCURATE?

A) Fraud examiners should assign a digital forensic tool to each member of the fraud examination team.
B) Fraud examiners should make sure that all forensic equipment has been validated and maintain the validation on file.
C) Fraud examiners should plan to collect evidence in person instead of considering any remote evidence collection procedures.
D) Fraud examiners should collect all documentary evidence and interview potential suspects before seizing any digital evidence.

4. Which of the following is NOT a step a fraud examiner must take before seizing evidence in a digital forensic investigation?

A) Obtain and become familiar with any legal orders that apply to the investigation
B) Assemble an investigation team comprised only of outside digital forensic experts
C) Ensure that only trained professionals employ any software used in a forensic capacity
D) Determine whether there are privacy issues related to the item(s) to be searched.

5. Which of the following is TRUE of a well-written fraud examination report?

A) All information provided by witnesses, regardless of relevance, should be included in the report.
B) The report should discuss only the evidence that substantiates the fraud allegation
C) Technical terms should be included whenever possible to convey professionalism.
D) The details of witness interviews should be reported in a separate memorandum.

Solutions: