ACFE CFE-Law Exam Prep
Certified Fraudiner (CFE) - Law (Page 3 )

• Lead investigator: Coordinates the investigation and directs the response.
• Information security representative: Provides security expertise and helps assess the incident.
• Technical representative: Preserves system evidence, takes forensic backups, and supports technical analysis.
• Legal representative: Advises on legal, regulatory, privacy, and evidence-handling requirements.

• Accept: Acknowledging the risk and choosing not to take additional action.
• Transfer: Shifting the risk or financial consequences to another party, such as an insurer.
• Mitigate: Reducing the likelihood or impact through controls, such as patching or access restrictions.
• Avoid: Eliminating the activity that creates the risk.

• Sales revenue is affected because internal sales are recorded at the transfer price.
• Operating profit is affected because revenue changes while costs may remain unchanged.
• Return on investment (ROI) is affected because ROI depends on operating profit and the division’s investment.
• Cost of components purchased is not affected by the transfer price. These are costs incurred when buying components from external suppliers, not the internal price charged for the division’s output.

• The application stores data on Amazon EBS volumes, so the encryption should be applied directly to those volumes.
• EBS encryption uses AWS-managed cryptographic operations and is designed to provide encryption at rest with minimal performance impact.
• The volumes are created during initial deployment, so they can be configured as encrypted when provisioned.

• B: Moving data to an encrypted S3 bucket changes the storage design and does not encrypt the EBS data the application uses.
• C: A custom encryption algorithm adds application overhead and is unnecessary.
• D: Ephemeral disks are temporary storage and can lose data when instances stop or terminate. Encrypting only the AMI’s root volume does not protect data stored elsewhere.

• Load balancer: Distributes application traffic; it does not protect switch MAC tables.
• IPS: May detect some attack traffic, but it is not the primary control for switch-port MAC learning.
• NGFW: Protects at network boundaries but does not directly limit MAC addresses learned on access ports.

• Proxy server: Acts as an intermediary for requests, but does not necessarily provide an encrypted connection to the corporate network.
• NGFW: A firewall with advanced inspection and filtering capabilities; it may support VPNs but is not the remote-access solution itself.
• Security zone: A logical network grouping based on trust or security requirements, not a method for remote access.

• Virus signatures: Primarily associated with antivirus or antimalware tools.
• Security agent deployment: Usually handled by endpoint-management or endpoint-security platforms.
• Vulnerability scanning: Performed by vulnerability-assessment tools, although a SIEM may ingest their results.

• Input validation: Prevents malicious or malformed input within an application; it does not authenticate a software package.
• Secure cookies: Protect web-session cookies; they do not protect downloadable software.
• Fuzzing: Tests software by supplying unexpected input to find vulnerabilities; it does not verify software integrity.

• MFA adds an additional authentication factor, such as a phone notification or verification code.
• It helps prevent unauthorized sign-ins, even if a password is compromised.
• It does not encrypt, store, or protect credentials used by deployment processes.

• API tool matcher: runs a deterministic normalization command after the API tool returns.
• Write/Edit matcher: checks whether the target path begins with src/api/ and runs the linter.

json 
{ 
  "hooks": { 
    "PostToolUse": [ 
      { 
        "matcher": "api_tool", 
        "hooks": [ 
          { "type": "command", "command": "normalize-to-snake-case" } 
        ] 
      }, 
      { 
        "matcher": "Write|Edit", 
        "hooks": [ 
          { "type": "command", "command": "lint-if-under-src-api" } 
        ] 
      } 
    ] 
  } 
}

• MTTC: Time required to contain or limit the incident’s impact — best match.
• MTTR: Time required to remediate or recover from the incident; this may include eradication, restoration, and cleanup, which goes beyond merely stopping spread.
• MTTD: How long it takes to discover the incident.
• MTBF: Average time between failures, generally a reliability metric.

• Report on the discount approval time for quotes

• Dashboard of opportunity stage duration

• Lead conversion trends measure lead-generation effectiveness, not opportunity closing time.
• Campaign ROI evaluates marketing performance, not delays in the sales process.

• The selling division receives a credit based on a favourable transfer price, often market price or full cost plus a profit margin.
• The receiving division is charged a lower amount, such as marginal cost or another agreed price.
• The difference is accounted for centrally by head office or a corporate adjustment.

• Employees can work from any location, including remote sites and offices worldwide.
• Login can be relatively seamless after the device is registered.
• It does not require distributing additional physical authentication equipment.

• Geotagging: Identifies location, but location alone is not a strong authentication method and may prevent legitimate remote access.
• Smart cards: Provide strong authentication but require card readers and physical cards, increasing equipment and management requirements.
• Time-based logins: Typically involve one-time codes that users must enter, making the experience less seamless and potentially requiring a token or authenticator app.

• Injection
• Broken access control
• Authentication failures
• Security misconfiguration
• Cross-site scripting

• STIX: A standardized language and format for exchanging threat intelligence.
• OVAL: Used to describe and assess system vulnerabilities and configuration issues.
• Threat intelligence feed: Provides current indicators and intelligence about threats, but not necessarily a structured overview of common application exploitation methods.
• CVE: A catalog of individually identified, publicly disclosed vulnerabilities.

• Crash cart: Provides local physical access, not remote access.
• Jump box: A secured intermediary used to reach devices over the normal network; it may be inaccessible if the appliance has not booted.
• Secure Shell (SSH): Requires the device’s operating system and network services to be running properly.

• Relationship cardinality:

• Filter direction:

• Active versus inactive relationships: only active relationships automatically propagate filters.
• Blank or unmatched values: a fact-table value without a matching dimension row can create the model’s blank/unknown member.
• Uniqueness: the “one” side must contain unique values; duplicate keys generally belong on the “many” side.

• Outer packet: 10.5.1.1 > 52.165.16.154
• IPv4 protocol field: 41, which indicates IPv6 encapsulation
• Inner packet: IPv6 traffic between 2001:... addresses

• MAC address spoofing: Changes Layer 2 addressing; it does not explain the IPv6-in-IPv4 structure.
• Steganography: Hides data inside files or media, not visibly in a tunneled protocol.
• Broken encryption: No evidence of encryption being cracked.
• On-path sniffing: Involves intercepting traffic, not sending data to an external host.

• Security groups
• Dynamic security groups
• Cloud-only or synchronized security groups

• Microsoft 365 groups
• Distribution groups
• Mail-enabled distribution groups

• B — Incorporate contextual output encoding/escaping: Encode untrusted data based on its context—HTML, attribute, JavaScript, or URL—so the browser treats it as data rather than executable code.
• D — Run untrusted HTML input through an HTML sanitization engine: Sanitization removes or neutralizes dangerous elements and attributes, such as script-related content, while preserving safe HTML where needed.

• A: Enabling client-side scripts does not prevent XSS. Script restrictions may reduce risk in some environments, but “enable” is not a general XSS control.
• C: Cookie inspection is unrelated to preventing injected scripts.
• E: The SameSite cookie attribute primarily helps mitigate CSRF, not XSS. It should not generally be described as an XSS prevention measure.

• Default route: 0.0.0.0/0; used only when no more specific route exists.
• Network route: A route covering the destination, such as 10.10.13.0/24.
• Host route: An exact 10.10.13.10/32 entry in the routing table.
• Floating static route: A backup static route with a higher administrative distance.

• Guest access: Controls external users invited into your teams as guests. It is not the primary setting for restricting federated communication by domain.
• Messaging policy: Controls messaging features, such as chat or message editing, rather than which organizations users can communicate with.
• Org-wide Teams settings: Contains broad Teams-wide configuration, but domain-based external communication is configured under External access.

• True positive: The scan reports a vulnerability that really exists.
• False positive: The scan reports a vulnerability that does not exist.
• True negative: The scan correctly reports no vulnerability.
• False negative: The scan fails to detect a vulnerability that is actually present.

• CSIRT: A team that responds to and manages security incidents.
• CVSS: A scoring system for rating the severity of vulnerabilities.
• SOAR: A technology platform for automating and coordinating security operations and incident response.

• O dispositivo estar registado no Windows Autopilot;
• A atribuição de Profile1 ao grupo;
• O estado de associação ao Microsoft Entra ID e de inscrição no Intune/MDM.

• Deterrent control: The signs warning that people may be filmed can discourage unauthorized or malicious activity. They do not directly stop the action; they influence behavior.
• Detective control: CCTV records or monitors activity so security personnel can identify events or investigate them afterward.

• Preventive: Stops an incident from occurring, such as access control.
• Corrective: Restores systems after an incident.
• Directive: Instructs people to behave in a certain way, such as a security policy.
• Compensating: An alternative control used when the preferred control is not feasible.

• Job Links ? URL ID: Mainly summarizes link performance; it is not the easiest place to retrieve individual email addresses by alias.
• Tracking Overview ? Clicks: Provides aggregate click metrics, not a targeted list for one aliased link.
• Click Activity ? Link View: Focuses on link-level reporting, but the question’s intended workflow for locating clicks tied to a specific placement/alias is Email Overlay.

• Sales process: Controls which Opportunity Stage values are available.
• Record type: Associates the appropriate sales process with a business scenario and controls available picklist values.
• Page layout: Controls which fields are displayed and whether they are required or read-only.

• Energy Market Team 1 ? Record Type 1, Sales Process 1, Page Layout 1
• Energy Market Team 2 ? Record Type 2, Sales Process 2, Page Layout 2
• Services/Installation Team ? Record Type 3, Sales Process 3, Page Layout 3

• SOSL searches text across objects and is not appropriate for selecting Account table columns.
• describeSObjects() provides metadata about objects and fields, but it does not itself build or execute the query.
• Dynamic Schema binding supports runtime determination of object and field information, which is required here.
• REST API is unnecessary because this is being implemented in Apex.

• Rights issue: Raises new equity from existing shareholders. It does not increase debt or gearing, so it is least likely to breach the covenant.
• Retained earnings: Also equity finance, but the amount available may be insufficient for the required $800 million.
• Private placement of a bond: Creates additional debt and would worsen gearing, increasing the risk of breaching the covenant.
• Bank overdraft: Also debt finance, usually short-term and potentially expensive; it would still increase financial risk and gearing.

• Where to find the TiMOS runtime image
• Which configuration file to load
• The IP address and related settings for the CPM management Ethernet port

• A: User authorization is configured in the router’s security configuration, not primarily in the BOF.
• C: Hardware initialization is performed by the boot process and system software.
• D: The system date and time are configured separately, often through NTP or CLI settings.

• Unsafe images: Requires image/content moderation before the image is processed.
• Hidden instructions embedded in images: These are indirect prompt injections contained in untrusted image content or extracted text, not necessarily in the user’s typed prompt.

• Two-part tariff pricing: $10 per unit
• Dual pricing: $20 per unit

Two-part tariff pricing

Dual pricing

• Division X, the seller, is credited with the market price: \(\$20\)
• Division Y, the buyer, is charged the marginal cost: \(\$10\)

• Disable high concurrency: This changes session-sharing behavior but does not provide dedicated compute or true workload separation.
• Modify the number of executors: Adjusts resources within a Spark job; it does not isolate bronze and silver processes.
• Set the default environment: Controls libraries and runtime configuration, not compute isolation.

• Matching hashes: The software is likely unchanged.
• Different hashes: The software or its contents have been modified.

• Encryption: Protects confidentiality, not primarily integrity.
• Baselines: Document expected configurations and support comparison, but hashing is more directly suited to verifying file integrity.
• Tokenization: Replaces sensitive data with tokens and is unrelated to software tampering.

• Deterrent control: The signs warning that people may be filmed can discourage unauthorized activity. They do not physically prevent the activity, but they may influence behavior.
• Detective control: CCTV detects or records activity so security personnel can identify incidents and investigate them later.

• Preventive: Stops an incident from occurring, such as a locked door.
• Corrective: Restores systems after an incident, such as backups.
• Directive: Instructs people what to do, such as security policies or warning instructions.
• Compensating: Provides an alternative control when the preferred control cannot be used.

• Base table — the table containing common inherited fields
• Parent table — the table directly extended by the child
• Other tables in the hierarchy

• Internal hostnames and subdomains
• Network structure and naming conventions
• Servers and services
• Relationships between systems

• Determining ISP-assigned address space: Usually involves external registration and DNS information, not internal host discovery.
• Bypassing DNS sinkholing: Would require evidence that malicious DNS requests avoided redirection.
• Initial access: DNS queries alone do not show that the attacker gained access.
• Exfiltrating data: DNS tunneling can do this, but the snippet would typically show encoded or unusually long DNS queries.

1. The original app version exists.
2. You create and publish a new version, so there are now two versions.
3. When you restore the previous version, Power Apps does not delete or overwrite the newer version. Instead, it creates another version based on the restored one.

• Original version
• Newly created and published version
• New version created by the restore operation

• Power BI dataset — Reuses the existing tables, relationships, and measures. You mainly create new visualizations.
• SharePoint folder — Connects to the source files, but you would need to rebuild the model and measures.
• Power BI dataflows — Primarily provide reusable data preparation; they do not automatically provide the existing report’s measures and model.
• Excel workbook — Requires reconnecting to and modeling the source data again.

• SAML (Security Assertion Markup Language): Commonly used for enterprise SSO between an identity provider and cloud applications. It sends signed authentication assertions to the service provider.
• RADIUS: Primarily used for centralized authentication to network devices, VPNs, and wireless networks.
• EAP: An authentication framework commonly used with network access technologies; it is not typically the SSO protocol for SaaS applications.
• OpenID: Related to identity authentication, but traditional enterprise SSO questions involving cloud applications generally expect SAML. OpenID Connect is a newer authentication layer built on OAuth 2.0.

• B: Extending credit to customers increases receivables, so more cash is tied up in working capital.
• C: Replacing obsolete inventory does not reduce the overall inventory investment; it simply changes its composition.
• D: Paying suppliers earlier reduces payables. This uses cash and therefore increases the funds tied up in working capital.

1. CALCULATE
2. AND
3. FILTER

DAX 
Transaction Category = 
CALCULATE( 
    MAX('Transaction Size'[Size]), 
    FILTER( 
        'Transaction Size', 
        AND( 
            Sales[Sales Amount] >= 'Transaction Size'[Minimum], 
            Sales[Sales Amount] <= 'Transaction Size'[Maximum] 
        ) 
    ) 
)

• FILTER examines the rows in the Transaction Size table.
• AND ensures the sales amount falls between the category’s minimum and maximum values.
• CALCULATE evaluates the result in the modified filter context and returns the matching category.