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ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Investigations and Legal Issues | 25% | - Fraud Investigations
|
ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues Sample Questions:
The Organisation for Economic Co-operation and Developments (OECD) Recommendation on Combating Bribery m International Business (Recommendation) urges member states to combat the bribery of foreign public officials by taking steps to improve which of the following primary areas within their respective infrastructures?
- A. Consumer data protection laws
- B. Laws and regulations related to public subsidies licenses, and contract procurement
- C. Public health and safety regulations
- D. Laws and regulations covering e-commerce
Correct Answer: B 🗳️
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Bob has been asked to testify as a lay witness at trial. Which of the following statements describes the primary purpose of Bob's testimony?
- A. Bob will assist the fact finder by providing specialized knowledge that will help them understand evidence.
- B. Bob will assist the fact finder by providing an opinion as to the validity of evidence.
- C. Bob will assist the fact finder by offering an opinion on the guilt or innocence of the defendant.
- D. Bob will assist the fact finder by offering information based on factual observations.
Correct Answer: D 🗳️
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Each of the following is a common legal defense for tax evasion EXCEPT:
- A. There is no tax deficiency.
- B. The taxpayer has filed for bankruptcy.
- C. The taxpayer relied on an attorney or accountant.
- D. The taxpayer has a mental illness.
Correct Answer: B 🗳️
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Jade, a Certrfied Fraud Examiner (CFE). is conducting an internal investigation in which an employee is suspected of stealing inventory and selling it through a possible shell company called Hidden Finds. LLC.
When Jade tries to check Hidden Finds ' website, a message appears that redirects customers to a web address that ends with onion To view the website ' s content. Jade will need to install a specialized web browser that enables her to access which of the following?
- A. The internet archives
- B. The deep archives
- C. The dark web
- D. The free web
Correct Answer: C 🗳️
Explanation: Only visible for Actual4test members. You can sign-up / login (it's free).
Management at XYZ Org suspects that Raul, an employee in charge of selecting venues for company events, has a conflict of interest. For XYZ Org ' s conflict-of-interest claim to be actionable, which of the following scenarios must be true?
- A. Raul must have failed to disclose that he had a personal or economic interest in a matter that could influence his professional role.
- B. Raul must have received a direct financial benefit due to the alleged conflict.
- C. Raul must have informed the organization that he had a personal or economic connection to one or more of the venues.
- D. Raul must have breached the duty of fidelity that he owed to XYZ Org.
Correct Answer: D 🗳️
Explanation: Only visible for Actual4test members. You can sign-up / login (it's free).
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