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ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam Syllabus Topics:
| Section | Objectives |
| Topic 1: Legal Process and Court Procedures | - Rights of suspects and due process
- Rules of evidence and admissibility
- Courtroom procedures and testimony
|
| Topic 2: Fraud Investigation Procedures | - Planning and conducting fraud investigations
- Evidence collection and preservation
- Documentation and case management
|
| Topic 3: Interviewing and Interrogation | - Admission and confession handling
- Interview techniques and methodologies
- Behavioral cues and deception detection
|
| Topic 4: Legal Elements of Fraud | - Fraud statutes and regulatory frameworks
- Burden of proof and standards of evidence
- Criminal law vs civil law in fraud cases
|
ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues Sample Questions:
1. Which of the following is the MOST ACCURATE statement about how fraud examiners shook! approach fraud examinations?
A) When conducting fraud examinations, fraud examiners should operate under the assumption that the subjects are guilty
B) Fraud examinations should begin with general information that is known, starting at the periphery, and then move to the more specific details.
C) In most examinations, fraud examiners should interview those who are more involved in the matters at issue before interviewing those who are less involved.
D) When conducting fraud examinations, fraud examiners should adhere to the means-and-ends approach
2. ABC Heating and Cooling 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 would an employee at ABC MOST LIKELY have a reasonable expectation of privacy during a workplace search?
A) An employee's company-issued laptop that may be used to work from home.
B) A filing cabinet used exclusively by members of the employee's department.
C) An employee's company-gifted backpack that they bring to the office.
D) A compartment in a company vehicle used by authorized employees.
3. When reporting the results of a fraud examination, it is BEST to include copies (not originals) of important documents in the formal report.
A) False
B) True
4. Jackson believes he has a legal cause of action against Alice, who lives in a foreign country. The fact that Jackson is the plaintiff allows him to bring the lawsuit against Alice in any court in the country where he lives.
A) False
B) True
5. Due to risks of illicit transactions, most jurisdictions require financial institutions to obtain information about which of the following from an institution with which they have a foreign correspondent relationship?
A) The institution ' s licenses or certifications
B) The institution ' s tax statements
C) The institution ' s client loan profiles
D) The institution ' s branch addresses
Solutions:
Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: A |