The manual states:
"When seizing a computer that is running, the party seizing the system should not, in most situations, search the computer for evidence because doing so might damage and taint relevant evidence." Thus, B is the least accurate statement.

False imprisonment occurs when one person restrains another person's physical liberty without consent or legal justification. In workplace interviews, liability can arise if an interviewer locks the interview room, blocks the exit, refuses to allow the employee to leave, or otherwise creates involuntary confinement. Jordan wanted to leave, but Sam locked the door and continued the interview. If a trier of fact concludes that this restrained Jordan against his will and without legal justification, Sam would likely lose. Option A is incorrect because ignorance of the law is not a reliable defense. Option B misstates the issue; the key issue is unlawful restraint, not failure to explain cooperation duties. Option C is wrong because acting for the company does not excuse unlawful confinement.

The correct answer is D. The CFE Manual lists the basic elements of perjury as follows: the defendant made a false statement, made it under oath, the statement was material or relevant to the proceeding, and the defendant made the statement knowing it was false. Therefore, materiality is a required element, which makes D the correct answer.
Option A is not sufficiently accurate because the Manual explains that perjury does not have to occur strictly in a court of law. A perjurious statement can also occur in other formal settings, such as depositions, bail hearings, venue hearings, suppression hearings, and similar proceedings, so limiting the offense to statements made in court is too narrow. Option B is incorrect because perjury does not require proof that the false statement actually influenced the fact finder's decision; it is enough that the statement was material to the proceeding. Option C is incorrect because the statement need not be made specifically to a judge. The legal focus is on a knowingly false, material statement under oath in a qualifying proceeding. Thus, among the options provided, D is the required element that must be proven.

Admission-seeking interviews are designed:
"to obtain a legal admission of wrongdoing... also to distinguish innocent individuals from culpable ones and to secure a signed written statement".
The primary purpose is obtaining a valid confession.

This question tests your knowledge of Domain 2.
In the context of The Law Related to Fraud, specifically relating to misrepresentation, conspiracy, obstruction, the question asks about MOST LIKELY.
The correct answer is A: Obstruction of justice.
This question addresses fraud-related laws. The correct answer identifies the proper legal concept or violation that applies in the described scenario. Fraud examiners must understand these legal principles to properly identify and address fraudulent activities.
References:
- CFE Exam Content Outline: Domain 2: The Law Related to Fraud
- misrepresentation
- conspiracy
- obstruction
- Fraud Examiners Manual, Law Section