ACFE ACFE Certifications CFE-INVESTIGATION Questions & Answers

• Question 51:

  A fraud examiner contacts a witness regarding an interview. If the respondent says, `I'm too busy' how should the fraud examiner react?

  A. Caution the witness that avoidance of the Interview will be considered suspicious

  B. Explain that the respondent will be subject to discipline if they do not participate

  C. Stress that the interview will be short

  D. Inquire about a owe convenient time

  Correct Answer: C

• Question 52:

  Eric, a Certified Fraud Examiner (CFE) is conducing an admission-seeking interview with Sean, a fraud suspect Sean is seated across the table from Eric. The door is closed but not locked and there are no windows or wall hangings in the room According to admission seeking interview best practices, what change should Eric make to the interview environment to increase that chances of the interview's success?

  A. Remove the table from the room to prevent physical and psychological barriers

  B. Lock the door to ensure the interview is not interrupted

  C. Move the interview to a room with a window so that Sean feels more comfortable.

  D. Open the door so that Sean feels tree to leave at any time

  Correct Answer: D

• Question 53:

  Beta, a Certified Fraud Examiner (CFE) is conducting an admission-seeking interview of Delta, a fraud

  suspect. In establishing a rationalization, Beta said to Delta 'I know you didn't do this for yourself; It was for

  your family. "

  This technique seeks to establish rationalization by:

  A. Establishing that Delta's family was being treated unfairly

  B. Reducing Deltas perception of the legal seriousness of the matter

  C. Reducing Deltas stress about possibly being fired

  D. Claiming Delta s action was for altruistic reasons

  Correct Answer: B

• Question 54:

  Mila, a Certified Fraud Examiner (CFE), needs to obtain court records and wants to be as sure as possible that the records are accurate. In most countries the most reliable way to obtain these documents is to obtain them directly from the court authorities

  A. True

  B. False

  Correct Answer: A

• Question 55:

  Martin is a fraud examiner. He contacts Dianne for the purpose of conducting a routine information-gathering interview Dianne says that she wants her coworker, Sheila, whom Martin also plans to Interview to be present during fie interview Martin should:

  A. Interview Dianne and Sheila separately

  B. Allow Sheila to be present but only if she does not speak

  C. Interview Dianne and Shell together by himself

  D. Interview Dianne and Sheila together but bring in a second interviewer.

  Correct Answer: A

• Question 56:

  ______________ can be detected by closely examining the documentation submitted with the cash receipts.

  A. Voided purchases

  B. Fictitious refunds

  C. Approved transaction

  D. None of the above

  Correct Answer: B

• Question 57:

  II you are seizing a computer for forensic analysis why is it generally necessary to seize any copiers connected to it?

  A. Most copters today are nonimpact copiers meaning that they store copied mages indefinitely

  B. Most copiers store, process and transmit data In a cloud environment

  C. Many copiers connect via parallel cables, which store and transmit copy job data.

  D. Many copiers have Internal hard drives that right contain Information relevant to a fraud examination.

  Correct Answer: D

• Question 58:

  Which of the following sets of numbers could a fraud examiner most likely benefit from running a Benford's Law analysis on?

  A. Employee identification numbers

  B. Telephone numbers

  C. Vendor invoice amounts

  D. Bank account numbers

  Correct Answer: A

• Question 59:

  Pedro a Certified Fraud Examiner (CFF) is conducting an admission-seeking interview of Manuel a fraud suspect After Pedro diffused Manuel's alibis Manuel became withdrawn and slowly began to slouch in his chair, bowing his head and beginning to cry. What should Pedro do now?

  A. Leave the room for a short time.

  B. Demand that Manuel stop crying.

  C. Ask Manual to sit up straight.

  D. Present an alternative question.

  Correct Answer: D

• Question 60:

  Which of the following statements concerning access to nonpublic records it MOST ACCURATE?

  A. Once a criminal case is filed all records obtained by the government are considered public records

  B. In most jurisdictions, banks are allowed to turn over a suspects account information directly to a fraud victim when there is adequate evidence of wrongdoing.

  C. Nonpublic records cannot be obtained by subpoena or legal order in a civil action

  D. Thai government usually will not share nonpublic records with a fraud victim during an Investigation Into the underlying fraud.

  Correct Answer: B