Exam Name: Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues
Certification Provider: ACFE
Corresponding Certification: Certified Fraud Examiner
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ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Investigations and Legal Issues | 25% | - Fraud Investigations
|
ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues Sample Questions:
To determine if a misrepresentation in the offer or sale of any securities is material a fraud examiner should answer which of the following questions?
- A. ' ' Did the person who made the representation intend to mislead potential investors?
- B. " Did the person who made the representation believe that it was suitable for potential investors? "
- C. " Was the misrepresentation made by an authorized individual? "
- D. " Would a reasonable investor wish to know the information to make an informed decision? "
Correct Answer: D 🗳️
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Which of the following is a requirement of the European Union ' s (EU) General Data Protection Regulation (GDPR)?
- A. An organization must refrain from confirming or denying whether it is in possession of a data subject ' s personal data even if the data subject requests this information.
- B. An organization must obtain a data subject ' s consent before collecting or processing personal data about that individual.
- C. An organization must provide a data subject ' s personal data upon that individual ' s request for a reasonable fee.
- D. An organization must notify all affected data subjects within six months when a data breach occurs that is likely to result in a high risk to their rights and freedoms.
Correct Answer: B 🗳️
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Which of the following statements concerning examinations of expert witnesses in most inquisitorial jurisdictions is accurate?
- A. Only the judge is allowed to question the expert ' s analysis and the methods that they used in their determinations.
- B. Only the parties are allowed to make objections regarding an expert ' s biases.
- C. Both the parties and the judge may question an expert ' s credibility.
- D. Both the parties and the judge may determine how much consideration should be given to an expert ' s testimony.
Correct Answer: C 🗳️
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Which of the following is NOT a legal element that must be shown to prove a claim for fraudulent misrepresentation of material facts?
- A. The defendant made a false statement (i, e., a misrepresentation of fact)
- B. The victim suffered damages as a result of the misrepresentation
- C. The victim relied on the misrepresentation
- D. The defendant acted negligently
Correct Answer: D 🗳️
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If Mary uses legal means to lower her tax bill through legitimate deductions and credits she is engaging m tax evasion
- A. True
- B. False
Correct Answer: B 🗳️
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