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ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Investigations and Legal Issues | 25% | - Legal Issues
|
ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues Sample Questions:
1. Evidence that tends to make some fact that is in dispute more or less likely than it would be without the evidence is called:
A) Authentic evidence
B) Relevant evidence
C) Direct evidence
D) Real evidence
2. Which of the following examples of judicial systems would BEST be described as a civil law system?
A) The courts are bound by both previous court decisions and codified principles or statutes
B) The courts are bound by codified principles or statures but are not bound by previous court decisions
C) The courts are allowed to consider both codified statutes and previous court decisions but are bound by neither
D) The courts are bound primarily by previous court decisions to reserve legal issues
3. Smith, a Certified Fraud Examiner (CFE) for the Ajax Co.. observes Jones, an accounts payable clerk, driving an expensive sports car to work. Smith also has knowledge that Jones recently had extensive remodeling done on her residence. Smith has sufficient predication to:
A) Search Jones ' s mobile phone for evidence of misconduct
B) Conduct discreet inquiries into Jones ' s responsibilities as an accounts payable clerk
C) Accuse Jones directly of having committed fraud.
D) Notify management of the possibility that Jones has committed fraudulent acts.
4. All of the following are methods of pretrial civil discovery commonly found in common law jurisdictions EXCEPT:
A) Oral examinations
B) Injunctions
C) Affidavits of documents or records
D) Written examinations
5. Which of the following is the most accurate statement about the UK Bribery Act?
A) The UK Bribery Act has a broader application than the FCPA because it makes commercial bribery a crime.
B) Like the FCPA, the UK Bribery Act contains an explicit exception for facilitating payments.
C) If an organization ' s anti-corruption program complies with the FCPA, then it will also comply with the UK Bribery Act.
D) Unlike the FCPA, the UK Bribery Act makes it a crime to bribe a foreign public official in connection with international business transactions.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: A |
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