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| Section | Weight | Objectives |
|---|---|---|
| Data Analysis and Fraud Schemes | 25-30% | - Data analytics methodologies - Financial statement fraud analysis - Corruption and bribery schemes - Asset misappropriation schemes - Anomaly detection techniques - Transaction tracing |
| Evidence Gathering and Documentation | 20-25% | - Digital evidence handling - Evidence collection methods and procedures - Forensic accounting documentation - Chain of custody requirements - Document preservation and handling |
| Report Writing and Testimony | 15-20% | - Report content and documentation standards - Communication of findings - Expert witness testimony preparation - Investigation report structure and format - Courtroom procedures and presentation |
| Interviewing Techniques | 25-30% | - Pre-interview planning and preparation - Interview types (field interview, formal interview) - Legal and ethical considerations in interviewing - Detecting deception and body language - Questioning techniques and strategies - Documentation of interview results |
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NEW QUESTION # 144
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 the interview. Martin should:
Answer: D
NEW QUESTION # 145
When reporting the results of a fraud examination is best to include copies (not originals) of important documents in the formal report.
Answer: A
NEW QUESTION # 146
Which of the following types of files is the most difficult to recover during a digital forensic examination?
Answer: C
Explanation:
Both the Manual and CFE Prep guides emphasize thatdeleted files are recoverable until overwritten. Once overwritten, the original data cannot be retrieved:
"Deleted files are recoverable until they are overwritten because data is not erased... until overwritten. So, deleted files that have been overwritten generally arenot recoverable." Other file types (deleted shortcuts, hidden files, etc.) can often be recovered, butoverwritten files are lost permanently.
NEW QUESTION # 147
Which of the following is NOT a best practice for obtaining a signed statement?
Answer: B
NEW QUESTION # 148
Which of the following statements about the process of obtaining a verbal confession is TRUE?
Answer: B
Explanation:
TheFraud Examiners ManualandCFE Prep Guideboth state:
"In an admission-seeking interview, the interviewer should transition to the verbal confessionwhen the accused furnishes the first detailed information about the offence. There are three approaches to obtaining the confession: chronologically, by transaction, or by event".
Thus,Bis the true statement.
NEW QUESTION # 149
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