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ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Fraud Investigation Procedures | - Documentation and case management - Evidence collection and preservation - Planning and conducting fraud investigations |
| Topic 2: Interviewing and Interrogation | - Admission and confession handling - Behavioral cues and deception detection - Interview techniques and methodologies |
| Topic 3: Legal Elements of Fraud | - Burden of proof and standards of evidence - Fraud statutes and regulatory frameworks - Criminal law vs civil law in fraud cases |
| Topic 4: Legal Process and Court Procedures | - Courtroom procedures and testimony - Rights of suspects and due process - Rules of evidence and admissibility |
ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues Sample Questions:
1. All of the following are common legal defenses for tax evasion EXCEPT:
A) The actions were tax avoidance not tax evasion
B) Death of the taxpayer
C) Mental illness of the taxpayer
D) The taxpayer s reliance on an attorney or accountant
2. Samson Inc. operates in a jurisdiction that prohibits unreasonable workplace searches and surveillance in areas or items where employees have a reasonable expectation of privacy. In which of the following areas or items can an employee at Samson Inc. MOST LIKELY have a reasonable expectation of privacy during a workplace search?
A) A recycling bin in the employee ' s office.
B) A personal mobile phone brought to the office from home.
C) A desk drawer in a communal workspace.
D) A laptop computer that was issued by Samson Inc.
3. Emily, a fraud examiner, is tasked with collecting evidence of a payroll fraud scheme through a digital forensic investigation. Which of the following best practices should Emily follow during the analysis phase?
A) Emily should be primarily concerned with maintaining the integrity of the data when analyzing digital evidence.
B) Emily should use a single tool to identify, extract, and collect digital evidence because using multiple tools could skew her results.
C) Emily should ensure that she uses a specific type of software to ensure that she is able to fully recover all data.
D) Emily should prioritize locating exculpatory evidence over inculpatory evidence when analyzing the collected data.
4. Which of the following options is a primary purpose of an admission-seeking interview?
A) To distinguish innocent individuals from those who are potentially guilty.
B) To gather background information about the individual being interviewed.
C) To verify whether the culpable individual has any assets that can be recovered.
D) To determine whether the culpable individual feels remorse for the wrongdoing.
5. Vishal, a Certified Fraud Examiner (CFE). has just initiated an interview with Steve, a fraud suspect. After a short introduction. Vishal jokes about the fact that he and Steve are wearing the same tie and then proceeds to ask Steve about the previous night ' s major sporting event Vishal is attempting to
A) Exhibit passive listening.
B) Establish the interview theme
C) Condition the witness.
D) Establish rapport
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: D |




