Get all the Information About ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam 2026 Practice Test Questions [Q61-Q84]

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Get all the Information About ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam 2026 Practice Test Questions

Check Real ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam Question for Free (2026)

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

Section Weight Objectives
Law Related to Fraud 10-15% – Fraud and misrepresentation
– Corruption and bribery laws
– Mail, wire, and false claims fraud
– Conspiracy and obstruction of justice
Specialized Fraud Laws 15-25% – Bankruptcy fraud
– Tax fraud
– Securities fraud
– Money laundering and financial regulations
Fraud Investigation Methodology 20-25% – Investigation reporting and documentation
– Evidence collection and preservation
– Interview and interrogation techniques
– Investigation planning and scope
– Data analysis and tracing illicit transactions
Legal Systems and Procedures 10-15% – Overview of legal systems

  • 1. Adversarial vs. inquisitorial processes
    • 2. Civil vs. common law

      – Civil and criminal litigation

      • 1. Civil litigation process
        • 2. Criminal prosecution procedures
          Individual Rights During Examinations 10-15% – Employee rights and duties
          – Whistleblower protections
          – Rights in public vs private sector
          Rules of Evidence and Testimony 10-15% – Admissibility of evidence
          – Hearsay and exceptions
          – Expert witness standards and testimony

           

          NO.61 Al needs to know the location of the principal office and the initial shareholders of a company he is investigating. Which of the following would be the BEST source of this reformation?

           
           
           
           

          NO.62 Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Gamma, a fraud suspect. After Beta gave Gamma an appropriate rationalization for his conduct, Gamma continued his denials, giving various alibis. These alibis can usually be diffused by all of the following techniques EXCEPT:

           
           
           
           

          NO.63 Marla is interviewing the primary suspect of an investigation. During the interview, the suspect frequently taps their foot. Based on this behavior, can Marla conclude that the suspect is being deceptive?

           
           
           
           

          NO.64 Countries A and B both follow the Financial Action Task Force (FATF) Recommendations concerning cross- border transfers of currency Trevor is traveling from Country A to Country B while carrying $16,000 in cash which exceeds Country B ‘ s reporting threshold Trevor is required to disclose the amount of currency he is carrying to authorities in Country B.

           
           

          NO.65 The Organisation for Economic Co-operation and Development’s (OECD) Recommendation on Combating Bribery in International Business (the Recommendation) urges member states to combat the bribery of foreign public officials by improving which of the following primary areas within their respective infrastructures?

           
           
           
           

          NO.66 Willa is chairperson of ACME Construction’s board of directors. Willa develops a substance use disorder and falls behind on her duties at ACME. Willa’s inattentiveness results in significant losses to ACME shareholders following an incident that likely would have been prevented had she fulfilled her duties. If Willa is sued for violating her fiduciary duties, under which theory is the suit MOST LIKELY to be filed?

           
           
           
           

          NO.67 Sylvia, a novice interviewer, asks Adam, the respondent, the following question: ” Didn ‘ t you know that something wasn ‘ t right? ” This kind of question is called a_____________question.

           
           
           
           

          NO.68 Scarlett, a Certified Fraud Examiner (CFE). is assigned to the internal audit department of the ABC Company.
          She is getting ready to conduct an interview with another company employee who might be involved in a fraud. Which of the following is the MOST APPROPRIATE introduction for Scarlett to use with the employee?

           
           
           
           

          NO.69 Which of the following statements about the different types of alternative dispute resolutions is CORRECT?

           
           
           
           

          NO.70 Which of the following is the MOST ACCURATE statement about serf-regulatory organizations (SROs) in the securities industry?

           
           
           
           

          NO.71 According to the Organisation for Economic Co-operation and Development’s OECD Recommendation on Combating Bribery in International Business, member states are encouraged to combat the bribery of foreign public officials by improving which of the following primary areas within their respective infrastructures?

           
           
           
           

          NO.72 Which of the following is INCORRECT with regard to locating individuals using online records?

           
           
           
           

          NO.73 Levi has been retained as an expert witness to provide testimony for a trial. Which of the following statements describes the primary purpose of Levi’s testimony?

           
           
           
           

          NO.74 Greta obtained money from illegal activities, which she deposited into a domestic bank account. Next, she moved the funds to several foreign accounts in the form of fake loans and transactions to make the audit trail difficult to follow. Finally, she transferred the funds back to a domestic account that she controlled and then spent the money. In which of the following stages of money laundering did Greta engage when she first deposited the money into a domestic account?

           
           
           
           

          NO.75 Which of the following choices is a method of pretrial civil discovery that is found in many common law jurisdictions?

           
           
           
           

          NO.76 Louis, a Certified Fraud Examiner (CFE). is investigating a potential internal fraud case originating from a whistteblower tip about embezzlement. He discovers that the organization purportedly affected by the embezzlement recorded the tip in a memorandum. Which type of evidence would the memorandum be considered?

           
           
           
           

          NO.77 John deliberately understated his income so that he could pay a lesser amount on his tax bill. This is an example of tax avoidance.

           
           

          NO.78 A business is found to have engaged in fraudulent misconduct following a lengthy government investigation.
          The findings result in the business being placed on a government roster that excludes members from participating in government programs. This type of administrative penalty is known as:

           
           
           
           

          NO.79 A company stores chemical waste from manufacturing in a warehouse near an individual’s residence. The resident files a civil lawsuit against the company and prevails at trial. As part of the court’s judgment, the company is ordered to remove the waste and is prevented from storing the waste in that location. Which of the following options BEST describes this type of remedy?

           
           
           
           

          NO.80 Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Delta, a fraud suspect. In establishing a rationalization. Beta says to Delta. ” I know you didn ‘ t do this for yourself: it was for your family. ” This technique seeks to establish rationalization by:

           
           
           
           

          NO.81 In which of the following scenarios would it be MOST APPROPRIATE for a fraud examiner to seek a referral for potential administrative action against an individual for misconduct?

           
           
           
           

          NO.82 If Mary uses legal means to lower her tax bill through legitimate deductions and credits, then she is engaging in tax evasion.

           
           

          NO.83 Which of the following statements concerning examinations of expert witnesses in most inquisitorial jurisdictions is accurate?

           
           
           
           

          NO.84 Which of the following statements about the process of obtaining a verbal confession is NOT true?

           
           
           
           

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