ACFE CFE - Law (Certified Fraud Examiner - Law) Practice Test 36

Question 350

An employee's recorded voice says 'I authorize the transfer' and is offered as legally operative consent. Which theory may avoid hearsay?

  1. Verbal act
  2. Then-existing mental-condition exception
  3. Business-record knowledge and duty
  4. Outsider hearsay in records

Explanation

Correct Answer

A:

Words that themselves have independent legal significance, such as contractual acceptance or authorization, may be admissible without being offered for factual truth.

Incorrect Answers

B:

Rule 803(3) permits specified statements of then-existing state of mind or condition, while restricting memory or belief offered to prove remembered facts; the inquiry instead concerns Verbal act, with its own elements.

C:

Routine records depend on information from a knowledgeable source with appropriate business duty or otherwise independently admissible input; the relevant step in this scenario is Verbal act.

D:

The regular-record exception may not cure an embedded outsider assertion without an independent exclusion or exception for that level; here the operative distinction is Verbal act.

Question 351

A records custodian describes a data entry made by someone outside the organization with no business duty to report accurately. Which business-record weakness arises?

  1. Then-existing mental-condition exception
  2. Outsider hearsay in records
  3. Verbal act
  4. Business-record knowledge and duty

Explanation

Correct Answer

B:

The regular-record exception may not cure an embedded outsider assertion without an independent exclusion or exception for that level.

Incorrect Answers

A:

Rule 803(3) permits specified statements of then-existing state of mind or condition, while restricting memory or belief offered to prove remembered facts; outsider hearsay in records addresses the distinct legal requirement stated in the facts.

C:

Words that themselves have independent legal significance, such as contractual acceptance or authorization, may be admissible without being offered for factual truth; outsider hearsay in records raises a different threshold from this alternative.

D:

Routine records depend on information from a knowledgeable source with appropriate business duty or otherwise independently admissible input; that concept must be distinguished from Outsider hearsay in records here.

Question 352

A report combines two employees' statements and one employee had no knowledge of the event. Which foundational gap matters?

  1. Verbal act
  2. Outsider hearsay in records
  3. Business-record knowledge and duty
  4. Then-existing mental-condition exception

Explanation

Correct Answer

C:

Routine records depend on information from a knowledgeable source with appropriate business duty or otherwise independently admissible input.

Incorrect Answers

A:

Words that themselves have independent legal significance, such as contractual acceptance or authorization, may be admissible without being offered for factual truth; business-record knowledge and duty is the issue raised by the described conduct.

B:

The regular-record exception may not cure an embedded outsider assertion without an independent exclusion or exception for that level; the inquiry instead concerns Business-record knowledge and duty, with its own elements.

D:

Rule 803(3) permits specified statements of then-existing state of mind or condition, while restricting memory or belief offered to prove remembered facts; the relevant step in this scenario is Business-record knowledge and duty.

Question 353

A custodian files a certified copy of an official public record obtained from the designated office. Which authentication route may apply?

  1. Calculation reproducibility
  2. Transformation audit trail
  3. Certified public-document authentication
  4. Admissible conviction record

Explanation

Correct Answer

C:

Rule 902 provides specified self-authentication paths for official copies and public records without always calling a live custodian.

Incorrect Answers

A:

The underlying inputs, assumptions and formulas should be exposed or checked so the court can test the numerical result rather than rely on appearances; those prerequisites should not be confused with Certified public-document authentication.

B:

Data-processing steps can change values or formatting; a defensible record identifies transformations and preserves original source material; certified public-document authentication addresses the distinct legal requirement stated in the facts.

D:

An authenticated court judgment or appropriate public record is stronger proof of a conviction than an unverified summary of events; certified public-document authentication raises a different threshold from this alternative.

Question 354

A person offers newspaper headlines as proof that a supplier was convicted, but no judgment is produced. Which evidentiary issue is raised?

  1. Admissible conviction record
  2. Certified public-document authentication
  3. Calculation reproducibility
  4. Transformation audit trail

Explanation

Correct Answer

A:

An authenticated court judgment or appropriate public record is stronger proof of a conviction than an unverified summary of events.

Incorrect Answers

B:

Rule 902 provides specified self-authentication paths for official copies and public records without always calling a live custodian; the circumstances point to Admissible conviction record rather than that separate test.

C:

The underlying inputs, assumptions and formulas should be exposed or checked so the court can test the numerical result rather than rely on appearances; admissible conviction record is the issue raised by the described conduct.

D:

Data-processing steps can change values or formatting; a defensible record identifies transformations and preserves original source material; the inquiry instead concerns Admissible conviction record, with its own elements.

Question 355

A party proposes to use a spreadsheet with manually typed calculations but never discloses formulas. Which verification is needed?

  1. Unique evidence identification
  2. Transformation audit trail
  3. Calculation reproducibility
  4. Certified public-document authentication
  5. Admissible conviction record

Explanation

Correct Answer

C:

The underlying inputs, assumptions and formulas should be exposed or checked so the court can test the numerical result rather than rely on appearances.

Incorrect Answers

A:

A stable identifier associates physical objects with logs, exhibits and later testimony, reducing mix-ups during transfers and examination; here the operative distinction is Calculation reproducibility.

B:

Data-processing steps can change values or formatting; a defensible record identifies transformations and preserves original source material; those prerequisites should not be confused with Calculation reproducibility.

D:

Rule 902 provides specified self-authentication paths for official copies and public records without always calling a live custodian; calculation reproducibility addresses the distinct legal requirement stated in the facts.

E:

An authenticated court judgment or appropriate public record is stronger proof of a conviction than an unverified summary of events; calculation reproducibility raises a different threshold from this alternative.

Question 356

A company imports evidence into a proprietary tool that silently normalizes dates. Which risk must be documented?

  1. Certified public-document authentication
  2. Transformation audit trail
  3. Admissible conviction record
  4. Calculation reproducibility

Explanation

Correct Answer

B:

Data-processing steps can change values or formatting; a defensible record identifies transformations and preserves original source material.

Incorrect Answers

A:

Rule 902 provides specified self-authentication paths for official copies and public records without always calling a live custodian; that concept must be distinguished from Transformation audit trail here.

C:

An authenticated court judgment or appropriate public record is stronger proof of a conviction than an unverified summary of events; the circumstances point to Transformation audit trail rather than that separate test.

D:

The underlying inputs, assumptions and formulas should be exposed or checked so the court can test the numerical result rather than rely on appearances; transformation audit trail is the issue raised by the described conduct.

Question 357

An interviewer collects a paper invoice and immediately seals it with a unique identifier. Which control is demonstrated?

  1. Unique evidence identification
  2. Documented secure transport
  3. Separation of original and analysis
  4. Secure evidence storage
  5. Contamination prevention

Explanation

Correct Answer

A:

A stable identifier associates physical objects with logs, exhibits and later testimony, reducing mix-ups during transfers and examination.

Incorrect Answers

B:

Packaging, tamper indicators and recorded handoffs can preserve both condition and evidentiary provenance during transit; the relevant step in this scenario is Unique evidence identification.

C:

Source data and analyst modifications should be distinguishable so the court knows which values were observed and which were derived; here the operative distinction is Unique evidence identification.

D:

Access restriction, environmental protection and logging are necessary to reduce unauthorized changes, loss and disputes over integrity; those prerequisites should not be confused with Unique evidence identification.

E:

Collectors should use handling practices appropriate to the evidence type so analysis does not destroy traces before examination; unique evidence identification addresses the distinct legal requirement stated in the facts.

Question 358

A collection team stores sensitive originals in an unlocked common office cabinet. Which control is lacking?

  1. Secure evidence storage
  2. Documented secure transport
  3. Unique evidence identification
  4. Contamination prevention

Explanation

Correct Answer

A:

Access restriction, environmental protection and logging are necessary to reduce unauthorized changes, loss and disputes over integrity.

Incorrect Answers

B:

Packaging, tamper indicators and recorded handoffs can preserve both condition and evidentiary provenance during transit; secure evidence storage raises a different threshold from this alternative.

C:

A stable identifier associates physical objects with logs, exhibits and later testimony, reducing mix-ups during transfers and examination; that concept must be distinguished from Secure evidence storage here.

D:

Collectors should use handling practices appropriate to the evidence type so analysis does not destroy traces before examination; the circumstances point to Secure evidence storage rather than that separate test.

Question 359

An investigator handles paper records with wet hands and erases potential fingerprints. Which principle is violated?

  1. Secure evidence storage
  2. Unique evidence identification
  3. Contamination prevention
  4. Documented secure transport

Explanation

Correct Answer

C:

Collectors should use handling practices appropriate to the evidence type so analysis does not destroy traces before examination.

Incorrect Answers

A:

Access restriction, environmental protection and logging are necessary to reduce unauthorized changes, loss and disputes over integrity; the inquiry instead concerns Contamination prevention, with its own elements.

B:

A stable identifier associates physical objects with logs, exhibits and later testimony, reducing mix-ups during transfers and examination; the relevant step in this scenario is Contamination prevention.

D:

Packaging, tamper indicators and recorded handoffs can preserve both condition and evidentiary provenance during transit; here the operative distinction is Contamination prevention.

Question 360

An evidence technician ships a device internationally with no packaging or transfer record. Which issue arises?

  1. Documented secure transport
  2. Secure evidence storage
  3. Separation of original and analysis
  4. Unique evidence identification
  5. Contamination prevention

Explanation

Correct Answer

A:

Packaging, tamper indicators and recorded handoffs can preserve both condition and evidentiary provenance during transit.

Incorrect Answers

B:

Access restriction, environmental protection and logging are necessary to reduce unauthorized changes, loss and disputes over integrity; documented secure transport addresses the distinct legal requirement stated in the facts.

C:

Source data and analyst modifications should be distinguishable so the court knows which values were observed and which were derived; documented secure transport raises a different threshold from this alternative.

D:

A stable identifier associates physical objects with logs, exhibits and later testimony, reducing mix-ups during transfers and examination; that concept must be distinguished from Documented secure transport here.

E:

Collectors should use handling practices appropriate to the evidence type so analysis does not destroy traces before examination; the circumstances point to Documented secure transport rather than that separate test.

Certified Fraud Examiner - Law (CFE - Law) Practice Tests