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

1. Which of the following statements concerning judgments involving parties that are in multiple jurisdictions is MOST ACCURATE?

A) A judgment in a domestic jurisdiction can be used to recover a defendant's assets in a foreign jurisdiction, regardless of the foreign jurisdiction.
B) A judgment in a domestic jurisdiction can be enforced in a foreign jurisdiction only with the consent of both parties and the judge.
C) A judgment in a foreign jurisdiction can be enforceable in a domestic jurisdiction if it involves criminal matters but not civil matters.
D) A judgment in one jurisdiction is enforceable against assets in another country if the foreign jurisdiction has laws or agreements that recognize foreign judgments.

2. Noah, a U.S. resident, runs a fraud operation that targets accountants at several U.S. companies across multiple states. Noah sends phishing emails in an effort to steal the accountants' log-in credentials so that he can remotely access corporate accounts and transfer funds to bank accounts that he controls. If the U.S.
government prosecutes Noah, which of the following frauds would MOST LIKELY be the basis for the charges?

A) Interstate fraud
B) Communications fraud
C) Mail fraud
D) Wire fraud

3. If you are seizing a computer for forensic analysis, why is it generally necessary to seize any copiers connected to it?

A) Most copiers store, process, and transmit data m a cloud environment
B) Many copiers have internal hard drives that might contain information relevant to a fraud examination
C) Many copiers connect via parallel cables, which store and transmit copy job data.
D) Most copiers today are nonimpact copiers, meaning that they store copied images indefinitely.

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

5. Janet suspects that a local restaurant is being used as a front business for a criminal operation. Which of the following types of records would be the MOST LIKELY to help Janet discover who owns the restaurant building?

A) Voter registration records
B) Building permit records
C) Local court records
D) Commercial filings

Solutions: