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

1. 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

2. If an important witness becomes hostile and argumentative during an interview, the interviewer should generally.

A) Try to reason with the witness
B) Refute the witness ' s arguments
C) Terminate the interview.
D) Avoid reacting to the witness.

3. Scarlett, a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview of Plum, a fraud suspect. After Scarlett defused Plum ' s alibis. Plum became withdrawn and slowly began to slouch in her chair, bowing her head. What should Scarlett do now?

A) Remain silent until Plum makes a confession.
B) Insist that Plum sit up straight in her chair
C) Discourage Plum from showing any emotion.
D) Continue to display evidence that implicates Plum

4. Before Monique's criminal trial for embezzlement, she contacts witnesses against her and offers to pay them if they change their stories regarding the embezzlement. Monique's actions would MOST LIKELY cause the government to bring additional charges against her for:

A) Conspiracy to influence the court
B) Judicial extortion
C) Fraudulent misrepresentation
D) Obstruction of justice

5. Slater has been appointed as a bankruptcy administrator. According to the recommendations of the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes (World Bank Principles), which of the following statements concerning Slater ' s role as bankruptcy administrator is MOST ACCURATE?

A) Slater may request relevant information from the debtor ' s agents or others with knowledge of the debtor ' s affairs, but he cannot force them to provide it.
B) Slater may not interfere with contracts signed by the debtor.
C) Slater may collect, preserve, and dispose of the debtor ' s property.
D) Slater may investigate all contracts the debtor entered into, but he does not have the power to cancel them without the debtor ' s permission.

Solutions: