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ACFE CFE-Fraud-Investigations-and-Legal-Issues Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Investigation Methodology | 20-25% | - Investigation reporting and documentation - Interview and interrogation techniques - Investigation planning and scope - Evidence collection and preservation - Data analysis and tracing illicit transactions |
| Legal Systems and Procedures | 10-15% | - Civil and criminal litigation
|
| Individual Rights During Examinations | 10-15% | - Employee rights and duties - Rights in public vs private sector - Whistleblower protections |
| Rules of Evidence and Testimony | 10-15% | - Admissibility of evidence - Expert witness standards and testimony - Hearsay and exceptions |
| Law Related to Fraud | 10-15% | - Fraud and misrepresentation - Corruption and bribery laws - Conspiracy and obstruction of justice - Mail, wire, and false claims fraud |
| Specialized Fraud Laws | 15-25% | - Tax fraud - Securities fraud - Bankruptcy fraud - Money laundering and financial regulations |
ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues Sample Questions:
1. Each of the following is a common legal defense for tax evasion EXCEPT:
A) The taxpayer has filed for bankruptcy.
B) The taxpayer relied on an attorney or accountant.
C) The taxpayer has a mental illness.
D) There is no tax deficiency.
2. In jurisdictions that allow criminal bargaining agreements the defendant ' s counsel generally has the discretion to determine whether a bargaining agreement is available to the defendant.
A) True
B) False
3. Nathaniel, a Certified Fraud Examiner (CFE). is investigating an alleged inventory theft scheme. While interviewing a subject, he asks, " When were you promoted to manager of the department? " This can BEST be described as a(n):
A) Closed question
B) Open question
C) Leading question
D) Complex question
4. XYZ Company sued Faith to recover damages based on a claim of misappropriation of funds. In the same civil proceeding, Faith sued XYZ for false imprisonment that allegedly occurred during an interview. In this situation, the claim by Faith against XYZ Company can BEST be described as a:
A) Counterclaim
B) Parallel proceeding
C) Cross-claim
D) Reverse action
5. Bob has been asked to testify as a lay witness at trial. Which of the following statements describes the primary purpose of Bob's testimony?
A) Bob will assist the fact finder by providing an opinion as to the validity of evidence.
B) Bob will assist the fact finder by offering information based on factual observations.
C) Bob will assist the fact finder by providing specialized knowledge that will help them understand evidence.
D) Bob will assist the fact finder by offering an opinion on the guilt or innocence of the defendant.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: B |








