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ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam Syllabus Topics:

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

1. Vishal, a Certified Fraud Examiner (CFE). has just initiated an interview with Steve, a fraud suspect. After a short introduction. Vishal jokes about the fact that he and Steve are wearing the same tie and then proceeds to ask Steve about the previous night ' s major sporting event Vishal is attempting to

A) Condition the witness.
B) Exhibit passive listening.
C) Establish the interview theme
D) Establish rapport

2. __________ insurance is a type of insurance under which an insured entity is covered against losses caused by the dishonest or fraudulent acts of its employees.

A) Inherent risk
B) Fidelity
C) Opportunity
D) Residual risk

3. Which of the following is the most accurate statement about the litigation privilege in common law jurisdictions?

A) The litigation privilege does not protect documents and materials prepared by third-party agents, such as fraud examiners.
B) The litigation privilege only protects documents and materials prepared after litigation commences.
C) The primary purpose of the litigation privilege is to protect confidential communications between a client and the client ' s legal representative.
D) The litigation privilege only protects documents and materials prepared in anticipation of litigation.

4. An employee submits a reimbursement request to their company for a $250 lunch with a client. Which of the following options would be circumstantial evidence that the employee committed an expense reimbursement scheme?

A) The client presents a receipt showing that they paid for the lunch with their own credit card.
B) The client provides testimony that they never had lunch with the employee.
C) The restaurant requires reservations and the restaurant's logbook shows no record of the lunch.
D) An email authored by the employee is submitted in which they confess to a coworker that the lunch cost less than $250.

5. Which of the following is NOT an element generally required to establish a claim alleging the common law civil wrong for intentional infliction of emotional distress?

A) The victim was an employee of the defendant
B) The defendant engaged in extreme and outrageous conduct
C) The defendant acted intentionally or recklessly
D) The victim suffered distress as a result of the defendants conduct

Solutions: