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

SectionWeightObjectives
Topic 1: Fraud Investigation Methodology20-25%- Investigation planning and scope
- Evidence collection and preservation
- Investigation reporting and documentation
- Data analysis and tracing illicit transactions
- Interview and interrogation techniques
Topic 2: Rules of Evidence and Testimony10-15%- Hearsay and exceptions
- Expert witness standards and testimony
- Admissibility of evidence
Topic 3: Individual Rights During Examinations10-15%- Rights in public vs private sector
- Employee rights and duties
- Whistleblower protections
Topic 4: Specialized Fraud Laws15-25%- Tax fraud
- Money laundering and financial regulations
- Securities fraud
- Bankruptcy fraud
Topic 5: Legal Systems and Procedures10-15%- Overview of legal systems
  • 1. Adversarial vs. inquisitorial processes
    • 2. Civil vs. common law
      - Civil and criminal litigation
      • 1. Criminal prosecution procedures
        • 2. Civil litigation process
          Topic 6: Law Related to Fraud10-15%- Conspiracy and obstruction of justice
          - Mail, wire, and false claims fraud
          - Fraud and misrepresentation
          - Corruption and bribery laws

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

          Which of the following statements about the different types of alternative dispute resolutions is CORRECT?

          • A. In arbitration, the final determination is always binding upon the parties.
          • B. In an arbitration proceeding, the arbitrator assists the parties in finding a mutually agreeable resolution to their dispute.
          • C. In mediation, the final settlement agreement is a binding contract.
          • D. In a mediation session, the mediator decides the outcome of a case by deciding which party should win the dispute.
          Reveal Solution  Discussion  0

          Correct Answer: C  🗳️

          Explanation: Only visible for PrepAwayExam members. You can sign-up / login (it's free).

          Which of the following is the MOST ACCURATE statement concerning the volatility of digital evidence?

          • A. If the integrity of digital evidence is violated, it can often be restored through a digital cleansing process
          • B. Digital evidence is more volatile than tangible evidence because digital evidence is subject to claims of spoliation, whereas tangible evidence is not.
          • C. Digital evidence is more volatile than tangible evidence because the rules of admissibility for digital evidence are stricter than such rules for tangible evidence.
          • D. The failure to preserve the integrity of digital evidence could result in evidence being deemed inadmissible in a legal proceeding
          Reveal Solution  Discussion  0

          Correct Answer: D  🗳️

          Explanation: Only visible for PrepAwayExam members. You can sign-up / login (it's free).

          Which of the following statements concerning fact finders in criminal trials in common law jurisdictions is MOST ACCURATE?

          • A. A judge is typically responsible for factual findings
          • B. A panel of a professional judge and lay judges usually serves as the fact finder in serious cases
          • C. The presence of a jury is always required to make factual findings in a common law criminal trial
          • D. Juries usually serve as the fact finder in serious cases
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          Correct Answer: A  🗳️

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          All of the following are true with regard to textual analytics EXCEPT:

          • A. When conducting textual analysis, the fraud examiner should come up with a list of fraud keywords to search for.
          • B. The purpose of textual analytics is to search for and find an admission of fraud that can be presented in court
          • C. Textual analytics is used to reveal patterns, sentiments, and relationships indicative of fraud
          • D. Textual analytics provides the ability to uncover warning signs of potentially fraudulent employee behavior
          Reveal Solution  Discussion  0

          Correct Answer: B  🗳️

          Explanation: Only visible for PrepAwayExam members. You can sign-up / login (it's free).

          Which of the following is NOT one of the main limitations of conducting a search for public records using online databases?

          • A. Online coverage of public records varies widely from jurisdiction to jurisdiction
          • B. Online public records searches are limited in the jurisdictions they cover.
          • C. Public records database companies are difficult to find.
          • D. The timeliness and accuracy of information in online databases must be validated
          Reveal Solution  Discussion  0

          Correct Answer: C  🗳️

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