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

1. Which of the following statements is MOST ACCURATE concerning how criminal bargaining agreements are typically handled in jurisdictions where such agreements are allowed?

A) Both the prosecution and the judge determine whether to offer a bargaining agreement.
B) The defendant's counsel determines whether to offer a bargaining agreement.
C) The prosecution generally has the discretion to determine whether to offer a bargaining agreement.
D) The presiding judge generally has the discretion to determine whether either party will offer a bargaining agreement.

2. Nobles, a digital forensic examiner for a government agency, is conducting a criminal investigation of Lucas, a construction company executive, for alleged bribery of foreign officials Nobles obtains a court order authorizing him to seize Lucas ' s personal computer for forensic examination. Which of the following is the MOST ACCURATE statement?

A) If Lucas ' s computer is running. Nobles may retrieve data from the computer directly via its normal interface 4 the evidence that he needs exists only in the form of volatile data
B) If Lucas ' s computer is off. Nobles should not turn it on unless he plans to use an encryption device that can guarantee that the system ' s hard drive will not be accessed during startup.
C) If Lucas ' s computer is off and Nobles needs evidence that exists only in the form of volatile data, he should turn the computer on and retrieve data directly via the computer ' s normal interlace.
D) If Lucas ' s computer is running. Nobles should perform a graceful shutdown by turning it off using the normal shutdown process

3. Grant, a fraud examiner is investigating Beatrice for embezzlement on his employer ' s behalf. During his investigation. Grant learns that Beatrice has cheated on her spouse and he tells several of Beatrice ' s coworkers about it Beatrice discovers that Grant revealed the unflattering (albeit true) information about her and decides to file a claim of defamation against Grant. Which of the following is the BEST explanation of why Beatrice will not win her defamation case?

A) The information was true
B) The statement was not printed and distributed
C) The news was not communicated to enough people
D) The communications to the subject ' s coworkers were privileged

4. Which of the following is a legal element that the government must show to prove a conspiracy claim?

A) The defendant intentionally or unintentionally joined and participated in the illegal scheme.
B) All of the conspirators knowingly committed an overt act in furtherance of the conspiracy.
C) The defendant entered into an agreement to commit an illegal act with at least one other person.
D) The conspirators accomplished the purpose of the conspiracy that was initially established.

5. If Mary uses legal means to lower her tax bill through legitimate deductions and credits she is engaging m tax evasion

A) True
B) False

Solutions: