Lisa, a fraud examiner at a private company, receives an anonymous call from a potential whistleblower. The whistleblower is hesitant to reveal their identity but will do so if it can be Kept fully confidential. Which of the following statements is MOST ACCURATE?
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
Fraud examination reports should be written with which of the following audiences in mind?
Barnes, a Certified Fraud Examiner (CFE). is using data analysis to identify anomalies that might indicate fraud in XYZ Company's accounts payable transactions. Which of the following is the MOST EFFECTIVE data analysis function that Barnes could use to look for potential fraud in accounts payable?
Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Delta, a fraud suspect. In establishing a rationalization. Beta says to Delta. "I know you didn't do this for yourself: it was for your family." This technique seeks to establish rationalization by:
Orlando is conducting a fraud examination regarding Fast Freight, a large publicly traded corporation, and wants to find the current officers and directors of the company. Which of the following would be the best source of information for this purpose?
Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Gamma, a fraud suspect. After Beta gave Gamma an appropriate rationalization for his conduct, Gamma continued his denials, giving various alibis. These alibis can usually be diffused by all of the following techniques EXCEPT:
Louis, a Certified Fraud Examiner (CFE). is investigating a potential internal fraud case originating from a whistteblower tip about embezzlement. He discovers that the organization purportedly affected by the embezzlement recorded the tip in a memorandum. Which type of evidence would the memorandum be considered?
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?
Which of the following is a measure that can help avoid alerting suspected perpetrators who are under investigation?
Which of the following is NOT one of the main limitations of conducting a search for public records using online databases?
Which of the following is NOT an advantage to using link analysis in a fraud investigation?
Which of the following data is the MOST DIFFICULT to recover during a digital forensic examination?
Which of the following is the MOST ACCURATE statement regarding the analysis phase in digital forensic investigations?
Nathaniel, a Certified Fraud Examiner (CFE). is investigating an alleged inventory theft scheme. While interviewing a subject, he asks, "When were you promoted to manager of the department?" This can BEST be described as a(n):
Which of the following types of files is the most difficult to recover during a digital forensic examination?
Which of the following is a recommended strategy when conducting admission-seeking interviews?
Vishal, a Certified Fraud Examiner (CFE). has just initiated an interview with Steve, a fraud suspect. After a short introduction. Vishal jokes about the fact that he and Steve are wearing the same tie and then proceeds to ask Steve about the previous night's major sporting event Vishal is attempting to
Martin, a fraud examiner, is conducting an interview of Stephanie, a fraud suspect. Although Stephanie heard all of the questions during the introductory part of the interview, she began asking Martin to repeat almost every question when they became more focused If Stephanie is being deceptive, which of the choices below is MOST LIKELY the cause of Stephanie's behavior?
Pedro, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Manuel, a fraud suspect. After Pedro diffused Manuel's alibis. Manuel became withdrawn and stowty began to slouch m his chair, bowing his head and beginning to cry. What should Pedro do now?
Which of the following statements about how fraud examiners should approach fraud examinations is FALSE?
Which of the following is considered a best practice for preserving the confidentiality of a fraud investigation?
When planning for the interview phase of an investigation, which of the following steps should NOT be taken by the fraud examiner?
Which of the following is the MOST APPROPRIATE measure when seeking to avoid alerting suspected perpetrators who are under investigation?
Which of the following statements concerning a well-written fraud examination report is MOST ACCURATE?