CFE-Investigation試験無料問題集（173題）「ACFE Certified Fraud Examiner

出題：1

Which of the following is usually considered the most useful source of financial information available to fraud examiners in tracing a subject's assets?

A. Credit card statements

B. Service bills

C. Paystubs

D. Financial institution records

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：2

Delta, an interviewer with little experience, asks Sigma, the respondent, the following question: "Were you aware that the signature was forged, and why didn't you tell anyone earlier?" This kind of question is called a_____________question

A. Complex

B. Double-negative

C. Free narrative

D. Controlled answer

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：3

Which of the following is a reason why a person or organization might engage a fraud examiner to trace illicit transactions?

A. An attorney wants to evaluate an expert's financial report

B. A victim of fraud wants to facilitate the recovery of criminal proceeds.

C. An entity needs to find hidden relationships in big data that otherwise would not be discovered.

D. An employer wants to know if an employee is falsifying regulatory reports

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：4

Tony, a fraud examiner, believes that vendors might be submitting multiple invoices for the same sales with the hope that they will be paid more than once. He wants to ensure that no two invoices in the system have the same number. Which of the Mowing data analysis functions would be most useful for this test?

A. Correlation analysis

B. Linear regression

C. Duplicate search

D. Benford's Law analysis

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：5

Which of the following is a recommended strategy when conducting admission-seeking interviews?

A. Use time constraints as a means to pressure the subject into making a confession.

B. Emphasize a lack of morality in the subject's actions to induce them into confessing.

C. Increase sympathy while downplaying implications of wrongdoing.

D. Ensure that accusations are made in the presence of a third party to avoid potential liability

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：6

After completing all necessary investigative steps. Erica, a Certified Fraud Examiner (CFE), is reasonably sure that Justine, her primary suspect, committed the fraud in question. Before scheduling an admission- seeking interview with Justine, what else should Erica be reasonably sure of?

A. That Justine's employer will take disciplinary action against Justine if she confesses

B. That no other person was involved in the fraud n question

C. That Justine will confess to the accusation when prompted

D. That the interview's time, place, and content can De controlled

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：7

Naveed, a fraud suspect, has decided to confess to Omar, a Certified Fraud Examiner (CFE). In obtaining a verbal confession from Naveed. Omar should obtain all of the following items of information EXCEPT:

A. A general estimate of the amount of money involved

B. The location of any residual assets

C. A statement from Naveed that his conduct was an accident

D. The approximate number of instances

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：8

Anne used Will as a confidential informant in her investigation Anne listed information provided by Will in her final report, referring to him using his initials. She paid Will in cash and obtained a receipt for the transaction. Which of Anne's methods was NOT considered a best practice when using informants?

A. Using cash to pay Will

B. Obtaining a receipt from Will

C. Using information provided by Will in her report

D. Referring to Will using his initials

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：9

Which of the following is the MOST ACCURATE statement about trying to locate a subject using online records?

A. Online records are generally not useful in locating subjects whose address is unknown

B. The first step in locating someone using online records is to obtain a list of past employers

C. Most public records services do not maintain a list of past addresses

D. Obtaining a past address of the subject should be the first step in trying to locate a subject using online records

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：10

Which of the following questions would be MOST EFFECTIVE when establishing a baseline during an interview?

A. "Have you committed any misconduct against the company?"

B. "Are you familiar with the company's policies regarding ethics?"

C. "Do you know who had access to the file?"

D. "How long have you been in this department?"

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

CFE-Investigation試験無料問題集「ACFE Certified Fraud Examiner - Investigation 認定」