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

1. Gunn, a Certified Fraud Examiner (CFE). was hired to trace Kelly ' s financial transactions. During his investigation. Gunn obtains records of electronic payments that Kelly made during the past three years. Which of the following are these records MOST LIKELY to reveal?

A) If Kelly has been skimming funds
B) The market value of any real property Kelly owns
C) The cities and countries in which Kelly conducts business
D) The division and distribution of Kelly ' s assets

2. Ted works for a private company working on several government contracts in a jurisdiction with whistleblower antiretaliation protection laws. Ted informs the contracting government agency of fraud conducted by several other employees of the company, qualifying him as a whistleblower under the law. A subsequent investigation reveals that Ted made several threats of violence against the employees accused of fraud for failing to include him in their scheme. Which of the following statements regarding Ted is MOST ACCURATE?

A) The private company can terminate Ted for both reporting the fraud and threatening the employees.
B) The private company can terminate Ted for reporting the fraud, but it cannot terminate him for threatening the employees.
C) The private company cannot terminate Ted for any reason until the whistleblower case has concluded and his protections expire.
D) The private company cannot terminate Ted for reporting the fraud, but it can terminate him for threatening the employees.

3. Which of the following statements concerning the appointment of expert witnesses during trial is most accurate?

A) Generally, the jury selects expert witnesses in inquisitorial jurisdictions.
B) Generally, the parties choose expert witnesses in adversarial jurisdictions, but the court may also appoint experts.
C) Generally, the parties are primarily responsible for selecting expert witnesses in inquisitorial jurisdictions.
D) Generally, only the court may appoint expert witnesses in adversarial jurisdictions.

4. In most civil law systems, which of the following parties typically serves as the fact finder in criminal proceedings?

A) A panel comprised of laypersons
B) A jury
C) A panel of court-appointed attorneys
D) judge

5. Which of the following statements regarding the qualifications of expert witnesses in most adversarial jurisdictions is CORRECT?

A) Someone can qualify to testify as an expert based on their experience alone.
B) An expert is not qualified to testify unless all parties involved in the litigation approve.
C) The qualification of an expert is primarily based on educational accomplishments.
D) A certification in a specific field is required for an expert to qualify to testify.

Solutions: