FORENSIC ACCOUNTING 2026 LATEST UPDATED
QUESTIONS AND ANSWERS SURE A+
✔✔One way to hide my email address is to - ✔✔Use a proxy server for sending email
and using a remailer
✔✔How is slack space created? - ✔✔There is leftover data in a cluster that has been
reused for storing new data by the operating system
✔✔What technology does law enforcement use to make an exact image of someone's
cellular telephone - ✔✔Cellebrite
✔✔Why did IPv6 replace IPv4? - ✔✔IPv4 ran out of available IP addresses
✔✔Internet protocols (IPs) refer to those rules allowing different operating systems and
machines to communicate with one another over the internet (T/F) - ✔✔True
✔✔Obtaining web logs can be helpful in securing digital evidence. What should be
considered in obtaining web logs? - ✔✔Web logs are maintained for a short period of
time; Issues a preservation letter ensures the web logs are secured for a stated period
of time; Legal process is still needed after a preservation letter is issued to obtain the
records
, ✔✔A motion in limine may be used to exclude certain evidence (T/F) - ✔✔True
✔✔Expert testimony must be based upon sufficient facts or data (T/F) - ✔✔True
✔✔Direct evidence is always more compelling than circumstantial evidence (T/F) -
✔✔False
✔✔The holder of a privilege is usually the person who should have the right to complain
if the allegedly privileged information is disclosed (T/F) - ✔✔True
✔✔Accountants have accountant-client privilege under federal and state common law
(T/F) - ✔✔False
✔✔A report is excepted from the hearsay rule if made at or near the time by, or from
information transmitted by, a person with knowledge, was kept in the course of regularly
conducted business activity, and was the regular practice of the business activity to
make the report.
(T/F) - ✔✔True
✔✔Expert opinions are not evidence (T/F) - ✔✔False
✔✔For circumstantial evidence to be considered relevant, it must be reported by a
logical inference.
(T/F) - ✔✔True
✔✔An expert can base his or her opinion on business records reviewed only if these
records are placed into evidence.
(T/F) - ✔✔False
✔✔What are privileged relationships? - ✔✔Physician/patient; attorney/client;
attorney/litigation consultant; attorney/expert witness
✔✔which statement is false?
a. criminal cases require a higher standard of proof
b. A person may qualify as an expert without formal training
c. An expert must testify from personal knowledge
d. Generally, non-expert witnesses are not permitted to give opinions.
e. All of the above are true - ✔✔C
✔✔In a criminal case, the burden of proof is: - ✔✔beyond a reasonable doubt
QUESTIONS AND ANSWERS SURE A+
✔✔One way to hide my email address is to - ✔✔Use a proxy server for sending email
and using a remailer
✔✔How is slack space created? - ✔✔There is leftover data in a cluster that has been
reused for storing new data by the operating system
✔✔What technology does law enforcement use to make an exact image of someone's
cellular telephone - ✔✔Cellebrite
✔✔Why did IPv6 replace IPv4? - ✔✔IPv4 ran out of available IP addresses
✔✔Internet protocols (IPs) refer to those rules allowing different operating systems and
machines to communicate with one another over the internet (T/F) - ✔✔True
✔✔Obtaining web logs can be helpful in securing digital evidence. What should be
considered in obtaining web logs? - ✔✔Web logs are maintained for a short period of
time; Issues a preservation letter ensures the web logs are secured for a stated period
of time; Legal process is still needed after a preservation letter is issued to obtain the
records
, ✔✔A motion in limine may be used to exclude certain evidence (T/F) - ✔✔True
✔✔Expert testimony must be based upon sufficient facts or data (T/F) - ✔✔True
✔✔Direct evidence is always more compelling than circumstantial evidence (T/F) -
✔✔False
✔✔The holder of a privilege is usually the person who should have the right to complain
if the allegedly privileged information is disclosed (T/F) - ✔✔True
✔✔Accountants have accountant-client privilege under federal and state common law
(T/F) - ✔✔False
✔✔A report is excepted from the hearsay rule if made at or near the time by, or from
information transmitted by, a person with knowledge, was kept in the course of regularly
conducted business activity, and was the regular practice of the business activity to
make the report.
(T/F) - ✔✔True
✔✔Expert opinions are not evidence (T/F) - ✔✔False
✔✔For circumstantial evidence to be considered relevant, it must be reported by a
logical inference.
(T/F) - ✔✔True
✔✔An expert can base his or her opinion on business records reviewed only if these
records are placed into evidence.
(T/F) - ✔✔False
✔✔What are privileged relationships? - ✔✔Physician/patient; attorney/client;
attorney/litigation consultant; attorney/expert witness
✔✔which statement is false?
a. criminal cases require a higher standard of proof
b. A person may qualify as an expert without formal training
c. An expert must testify from personal knowledge
d. Generally, non-expert witnesses are not permitted to give opinions.
e. All of the above are true - ✔✔C
✔✔In a criminal case, the burden of proof is: - ✔✔beyond a reasonable doubt
