[2026] ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues - CFE-Fraud-Investigations-and-Legal-Issues 무료 시험 문제

문제1

Amanda works for a government contractor. She informs the government that her employer has been submitting false claims to the government for payment. Later, it is discovered that Amanda misappropriated more than $150,000 of her employer's money. Amanda qualifies as a whistleblower entitled to anti-retaliation protection under the law because of her report to the government. Which of the following statements about Amanda is correct?

A. The employer can terminate Amanda for making the report to the government.

B. The employer cannot terminate Amanda for any reason.

C. The employer can terminate Amanda for misappropriating funds.

D. None of the above.

정답: C

설명: (Fast2test 회원만 볼 수 있음)

문제2

Lmdsey, a Certified Fraud Examiner (CFE). has been retained to investigate allegations of bribery and kickbacks allegedly committed by a member of an organization ' s procurement department. Lindsey conducts an interview during which one of the accused ' s colleagues states that they overheard the accused discussing a free tnp received from one of the organization ' s vendors. Which type of evidence would the interviewee ' s statement be considered?

A. Verbal evidence

B. Inconclusive evidence

C. Documentary evidence

D. Testimonial evidence

정답: D

설명: (Fast2test 회원만 볼 수 있음)

문제3

Which of the following statements concerning the selection of expert witnesses during trial is MOST ACCURATE?

A. Generally, the parties select expert witnesses in inquisitorial jurisdictions but not in adversarial jurisdictions.

B. Generally, the parties select the expert witnesses in both inquisitorial and adversarial jurisdictions.

C. Generally, the court selects the primary expert witnesses in inquisitorial jurisdictions and the parties do not hire them directly.

D. Generally, the court selects the primary expert witnesses in adversarial jurisdictions and the parties do not participate in the selection.

정답: B

설명: (Fast2test 회원만 볼 수 있음)

문제4

The Financial Action Task Force (FATF) Recommendations concerning cross-border transfers of currency recommend that countries do which of the following?

A. Establish reporting thresholds for physically carrying currency or currency equivalents into or out of a country.

B. Eliminate the practice of carrying currency above a certain threshold across international borders.

C. Require individuals to make a disclosure any time currency is physically transported into or out of a country, regardless of the currency amount.

D. Stipulate that financial institutions must inform authorities any time they conduct a transaction involving a cash equivalent originating from another country.

정답: A

설명: (Fast2test 회원만 볼 수 있음)

문제5

Which of the following statements concerning access to nonpublic records is MOST ACCURATE?

A. Once a criminal case is filed, all records obtained by the government are considered public records

B. Nonpublic records cannot be obtained by subpoena or legal order in a civil action

C. In most junsdictions. banks are allowed to turn over a suspect ' s account information directly to a fraud victim when there is adequate evidence of wrongdoing.

D. The government usually will not share nonpublic records with a fraud victim during an investigation into the underlying fraud.

정답: D

설명: (Fast2test 회원만 볼 수 있음)

문제6

Jabbar, a member of a legal team, is in the process of gathering and reviewing documents found on a fraud suspect's laptop for use in a legal proceeding. He is sorting through the electronic documents to find key information to present in court. Jabbar is MOST LIKELY engaging in:

A. Data analysis.

B. Evidence chronology.

C. Digital forensics.

D. E-discovery.

정답: D

설명: (Fast2test 회원만 볼 수 있음)

문제7

Gilbert is preparing to conduct a covert investigation. Before acting, he wants to wnte a memorandum documenting his plan. Which of the following pieces of information should he include in this memorandum?

A. The identities of any confidential sources to be used in the operation

B. All of the above

C. The information expected to be gained from the operation

D. His first impression regarding the subject ' s culpability

정답: C

설명: (Fast2test 회원만 볼 수 있음)

문제8

Which of the following is the MOST ACCURATE statement about the different types of alternative dispute resolution ' ?

A. The decisions reached in all arbitrations are always binding

B. In a mediation session, the mediator decides who should win the dispute at issue

C. The agreements reached in mediations are generally nonbinding.

D. In an arbitration proceeding the arbitrator acts as a judge or jury by deciding the dispute at issue on its merits

정답: A

설명: (Fast2test 회원만 볼 수 있음)

문제9

Which of the following statements MOST ACCURATELY describes the standard of burden of proof for civil trials in civil law jurisdictions?

A. The plaintiff must satisfy the inner conviction of the judge that the defendant is liable.

B. The plaintiff must prove beyond any reasonable doubt that the defendant is liable.

C. The plaintiff must prove that it is more probable than not that the defendant is liable.

D. The plaintiff must show clear and convincing evidence that the defendant is liable.

정답: A

설명: (Fast2test 회원만 볼 수 있음)

문제10

Samson Inc. 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 can an employee at Samson Inc. MOST LIKELY have a reasonable expectation of privacy during a workplace search?

A. A personal mobile phone brought to the office from home.

B. A laptop computer that was issued by Samson Inc.

C. A recycling bin in the employee ' s office.

D. A desk drawer in a communal workspace.

정답: A

설명: (Fast2test 회원만 볼 수 있음)

문제11

Why do fraud examiners perform analysis on unstructured, or textual, data?

A. To find an admission of fraud m an email or other communication that can be presented in court

B. To figure out whether someone is lying or telling the truth based on context duet

C. To determine whether the footnotes to the financial statements are fairly presented

D. To categorize data to reveal patterns, sentiments, and relationships indicative of fraud

정답: D

설명: (Fast2test 회원만 볼 수 있음)

문제12

Which of the following statements regarding the qualifications of expert witnesses in most adversarial jurisdictions is correct?

A. The qualification of an expert is primarily based on educational accomplishments.

B. Certification in a specific field is not usually a factor that would help qualify an expert.

C. An expert is not qualified to testify unless all parties involved in the litigation approve.

D. A person can be qualified to testify based on special training or experience.

정답: D

설명: (Fast2test 회원만 볼 수 있음)

문제13

Emily, a fraud examiner, is tasked with collecting evidence of a payroll fraud scheme through a digital forensic investigation. Which of the following best practices should Emily follow during the analysis phase?

A. Emily should be primarily concerned with maintaining the integrity of the data when analyzing digital evidence.

B. Emily should ensure that she uses a specific type of software to ensure that she is able to fully recover all data.

C. Emily should use a single tool to identify, extract, and collect digital evidence because using multiple tools could skew her results.

D. Emily should prioritize locating exculpatory evidence over inculpatory evidence when analyzing the collected data.

정답: A

설명: (Fast2test 회원만 볼 수 있음)

문제14

Ramona is investigating Eugene for misconduct Ramona and Eugene both work for Elek-Tek, which operates in a jurisdiction with evil laws for defamation, invasion of privacy and conflict of interest During the investigation Ramona obtained ^formation that Eugene is cheating on his spouse Ramona to a large group of Elek-Tek employees that Eugene was committing adultery, which turned out to be true Which cause of action would give Eugene the BEST chance for success m a civil suit against Ramona?

A. Conflict of interest

B. Defamation

C. Public disclosure of private facts

D. Slander

정답: C

설명: (Fast2test 회원만 볼 수 있음)

ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues - CFE-Fraud-Investigations-and-Legal-Issues무료 덤프문제 풀어보기

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