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

1. Under the World Bank Principles for Effective Insolvency and Credit/Debtor Regimes (World Bank Principles), which of the following parties should administer the debtor ' s estate in liquidation bankruptcy proceedings?

A) The jurisdiction ' s commerce department or equivalent agency
B) The debtor, supervised by an independent insolvency representative
C) The creditor with the largest claim against the debtor
D) An independent insolvency representative

2. Calvin, an attorney, sends a letter that is protected by a legal professional privilege to Katrina, one of his clients. Upon receiving the letter, Katrina emails it to her coworker who has no need to know the information contained in the letter. Which of the following statements is MOST ACCURATE?

A) The privilege was not waived by Katrina because the legal professional privilege belongs to the attorney, not the client.
B) The privilege might have been waived because Katrina transmitted the protected information to a third party who has no need to know the information.
C) The privilege might have been waived because Katrina used email to transmit the protected information.
D) The privilege was not waived because the legal professional privilege cannot be waived by transmitting protected information to a third party.

3. When documenting interviews, it is best practice for the interviewer to.

A) Err on the side of taking too few notes rather than too many.
B) Write down verbatim all the information that the subject provides
C) Covertly record all interviews with potential suspects.
D) Note impressions regarding the subject ' s guilt or innocence.

4. In most common law jurisdictions, which of the following BEST describes when the duty to preserve evidence begins?

A) When litigation is reasonably anticipated
B) When the court orders the party to produce the evidence
C) When the judge sets the schedule for discovery
D) When the company receives notice of the lawsuit

5. Which of the following would be most useful in determining when a specific document file was created?

A) Operating system partition
B) Internet activity data
C) The document ' s metadata
D) The system tog

Solutions: