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

1. An employee submits a reimbursement request to their company for a $250 lunch with a client. Which of the following options would be circumstantial evidence that the employee committed an expense reimbursement scheme?

A) An email authored by the employee is submitted in which they confess to a coworker that the lunch cost less than $250.
B) The client presents a receipt showing that they paid for the lunch with their own credit card.
C) The restaurant requires reservations and the restaurant's logbook shows no record of the lunch.
D) The client provides testimony that they never had lunch with the employee.

2. Which of the following data is the MOST DIFFICULT to recover during a digital forensic examination?

A) Communications sent via instant messenger
B) Time and date information about files
C) Websites visited
D) Files that have been overwritten

3. Why is it necessary to image a seized computer ' s hard drive for forensic analysis?

A) To enable the retrieval of data from the suspect computer directly via its operating system
B) To prohibit access to the suspect computer ' s hard drive by individuals not professionally trained in forensic analysis
C) To allow for the analysis of data from a suspect computer without altering or damaging the original data in any way
D) To create pictures of the suspect computer system and its wires and cables

4. During an interview, Alex asked a fraud suspect if he could retrieve the suspect ' s account records from her bank. The suspect said, " yes. " but she did not provide consent in writing Although the suspect orally consented, the suspect ' s bank is NOT required to allow Alex to access the suspect ' s account records at this point.

A) True
B) False

5. Which of the following is the LEAST ACCURATE statement about seizing a computer for examination?

A) When seizing a computer that is running, it is acceptable for a fraud examiner to review the files contained on the machine prior to seizing it.
B) When taking a computer for examination, if the computer is off. it should remain off when it is removed.
C) When seizing a computer for examination, the seizing party should took around the area for passwords because many people leave passwords near their computers
D) Before removing a computer system from a scene for further analysis, it is important to document the system ' s setup with photographs or diagrams.

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