Greg, a Certified Fraud Examiner (CFE), is hired by management at Green Inc. to investigate a human resources (HR) employee suspected of committing payroll fraud. When conducting the fraud examination, Greg should proceed as though:

• A. The employee has been falsely accused.
• B. The case will result in legal proceedings against the employee.
• C. The employee will be disciplined internally if found guilty.
• D. The case will receive media attention.

Which of the following is the MOST IMPORTANT question for a fraud examiner to ask before commencing a legal action to recover assets?

• A. " Is the suspect guilty of the fraudulent act? "
• B. " Is there a relevant statute of limitations? "
• C. " Has the defendant been previously arrested for allegedly committing a white-collar crime? "
• D. " Does the defendant have sufficient property or money to satisfy a money judgment? "

Which of the following is the MOST ACCURATE statement regarding a fraud examiner's ability to trace cryptocurrency transactions?

• A. Most cryptocurrencies rely on private blockchains, which require court orders to obtain transaction information.
• B. Most jurisdictions do not require digital wallet providers to record any personal information about cryptocurrency users.
• C. Each blockchain transaction contains direct identifying information that can be used to find cryptocurrency users.
• D. Information about cryptocurrency ownership can sometimes be revealed by analyzing a subject's bank statements.

Which of the following is the LEAST ACCURATE statement about seizing a computer for examination?

• A. When seizing a computer for examination, the seizing party should took around the area for passwords because many people leave passwords near their computers
• B. When seizing a computer that is running, it is acceptable for a fraud examiner to review the files contained on the machine prior to seizing it.
• C. When taking a computer for examination, if the computer is off. it should remain off when it is removed.
• D. Before removing a computer system from a scene for further analysis, it is important to document the system ' s setup with photographs or diagrams.