Latest ACFE CFE-Fraud-Investigations-and-Legal-Issues Practice Questions BY Walls

The correct answer is D. The CFE Manual explains that in most common law jurisdictions, the jury is typically responsible for finding the facts in criminal cases, while the judge applies the law and rules on evidence. However, this is not always the case. The Manual also states that for some criminal matters, usually minor offenses, a jury trial might not be available, and in many jurisdictions the defendant may also waive the right to a jury trial. When no jury is present, the judge serves as the fact finder.

This is why A and B are both too absolute; neither judges nor juries serve as fact finders in all criminal cases. Option C reverses the usual pattern by suggesting that judges typically serve as fact finders, which is inconsistent with the Manual's explanation of common law criminal proceedings. The more accurate statement is that juries usually serve as fact finders, but judges may do so in bench trials, waiver situations, or cases where jury trials are unavailable. Therefore, D is the best and most precise answer under the CFE Law topics.