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  1. Home
  2. ACFE Certification
  3. CFE-Fraud-Investigations-and-Legal-Issues Exam
  4. ACFE.CFE-Fraud-Investigations-and-Legal-Issues.v2026-10-08.q178 Dumps
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Question 16

Christopher, a fraud examiner, is conducting an admission-seeking interview with Jennifer, an employee suspected of stealing cash. Which of the following is the LEAST EFFECTIVE phrasing for Christopher to use when posing an admission-seeking question to Jennifer?

Correct Answer: A
The Fraud Examiners Manual warns against phrasing admissions as direct questions using emotive terms:
"The admission-seeking interview begins with a direct accusation... The accusation should be phrased as though the accused's guilt has already been established. Emotive words such as steal, fraud, and crime should be avoided... Wrong: 'Did you do this?'".
Thus, phrasing the question as "Did you steal the money?" is least effective.
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Question 17

Tony, a fraud examiner, believes that vendors might be submitting multiple invoices for the same sales with the hope that they will be paid more than once. He wants to ensure that no two invoices in the system have the same number. Which of the Mowing data analysis functions would be most useful for this test?

Correct Answer: A
The Fraud Examiners Manual states:
"Duplicate testing is used to identify transactions with duplicate values in specified fields ... fields such as cheque numbers, invoice numbers, and government identification numbers ... searching for duplicates within these fields can help the fraud examiner find anomalies that merit further examination".
This directly addresses Tony's need to ensure no two invoices have the same number.
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Question 18

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?

Correct Answer: D
The correct answer is D. Banking and accounting requirements and practices. Under the CFE Law topics addressing anti-bribery and corruption, the OECD Recommendation focuses heavily on strengthening the systems that help detect, prevent, and document improper payments to foreign public officials. A core part of that framework is the improvement of banking transparency, accounting standards, recordkeeping, internal controls, and audit-related practices. These areas are critical because bribery is often concealed through false entries, off-the-books accounts, sham invoices, disguised consulting fees, or misleading payment descriptions.
This emphasis is consistent with the fraud examiner's role in identifying how corrupt payments move through an organization's financial systems. By improving accounting and banking requirements, member states make it harder for individuals and entities to hide bribes and easier for investigators to trace suspicious transactions.
The other choices are not the primary focus of the Recommendation in this context. Public safety and public health are unrelated to the OECD's principal anti-bribery infrastructure goals, and although criminal laws are important, the Recommendation is especially known for encouraging stronger financial reporting and accounting controls as anti-corruption tools. Therefore, D is the most accurate choice.
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Question 19

Which of the following is a right of individuals accused of crimes under the United Nations ' (UN) International Covenant on Civil and Political Rights (ICCPR)?

Correct Answer: D
This question tests your knowledge of Domain 1.
In the context of Overview of the Legal System, specifically relating to criminal, civil, the question asks about UN, ICCPR.
The correct answer is D: Right of the accused to be informed of criminal charges.
This question relates to the legal system framework. Understanding the distinction between different legal systems and processes is crucial for fraud examiners. The correct answer accurately describes the relationship between different legal entities and their jurisdictions.
References:
- CFE Exam Content Outline: Domain 1: Overview of the Legal System
- criminal
- civil
- Fraud Examiners Manual, Law Section
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Question 20

If an important witness becomes hostile and argumentative during an interview, the interviewer should generally.

Correct Answer: A
The Fraud Examiners Manual notes that when witnesses become hostile or argumentative, the interviewer should generally remain calm and avoid reacting to hostility. Reacting, reasoning, or arguing often escalates the situation. Instead, the interviewer should maintain control and neutrality .
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