CFE-Investigation試験無料問題集（170題）「ACFE Certified Fraud Examiner

出題：1

Baker, a Certified Fraud Examiner (CFE). is getting prepared to conduct a lengthy and complex interview. To prepare himself. Baker should:

A. Avoid bringing any notes with him to the interview

B. Write down key points to go over with the respondent

C. Writs down a detailed list of questions in advance

D. Take only the documents he wishes to go over

正解：B 解答を投票する

出題：2

Which of the following is NOT true with regard to tracing the disposition of loan proceeds?

A. Tracing loan proceeds can determine if hidden accounts were used for loan payments.

B. Tracing loan proceeds can reveal previous civil offenses committed by the subject

C. Tracing loan proceeds can uncover previously unknown witnesses

D. Tracing loan proceeds can determine if the proceeds were deposited into hidden accounts

正解：B 解答を投票する

出題：3

Fraud examination reports should be written with which of the following audiences in mind?

A. All of the above

B. The media

C. Opposing legal counsel

D. Investors and owners

正解：A 解答を投票する

出題：4

Gunn, a Certified Fraud Examiner (CFE). was hired to trace Kelly's financial transactions. During his investigation. Gunn obtains records of electronic payments that Kelly made during the past three years. Which of the following are these records MOST LIKELY to reveal?

A. The division and distribution of Kelly's assets

B. The cities and countries in which Kelly conducts business

C. If Kelly has been skimming funds

D. The market value of any real property Kelly owns

正解：A 解答を投票する

出題：5

If your suspect is spending suspected illicit funds on consumables (e.g.. travel and entertainment) and you need to prove their illicit income circumstantially, which of the following methods of tracing assets would yield the BEST result?

A. expenditures method

B. The consumables method

C. The asset method

D. The income method

正解：A 解答を投票する

出題：6

Caroline, a fraud examiner, is conducting an admission-seeking interview with John, an employee suspected of stealing cash. Which of the following is the MOST effective phrasing for Caroline to use when posing an admission-seeking question to John?

A. "Did you steal the money?"

B. "What do you know about the stolen money?"

C. "Why did you take the money?"

D. "Do you know who took the money''"

正解：A 解答を投票する

出題：7

Which of the following is a purpose of an admission-seeking interview?

A. To establish that the confessor regrets committing the act

B. To obtain a valid confession from a culpable individual

C. To determine whether the subject's responses are credible

D. To verify that the accused mistakenly committed the act

正解：B 解答を投票する

出題：8

Which of the following situations would probably NOT require access to nonpublic records to develop evidence?

A. Accessing banking records to trace assets

B. Obtaining personal health care records

C. Analyzing an individual's personal mobile phone records

D. Reviewing a company's business filings

正解：D 解答を投票する

出題：9

Which of the following is one of the purposes of closing questions in a routine interview?

A. To close the interview positively and maintain goodwill

B. To reduce testimony to a signed, written statement

C. To confirm the credibility of the witness being interviewed

D. To assess whether the subject is ready to confess

正解：A 解答を投票する

出題：10

Which of the following statements is MOST ACCURATE regarding how a fraud examiner should prepare for an interview with a subject from a different jurisdiction?

A. Failing to observe cultural norms is not a concern if the interviewer is from a different country than the interviewee.

B. A fraud examiner does not need to research cultural considerations such as appropriate greetings and eye contact.

C. Consulting with legal counsel is only necessary when an investigation spans multiple

D. A fraud examiner should find out whether the interviewee can insist upon the presence of a legal representative

正解：D 解答を投票する

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