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| Section | Weight | Objectives |
|---|
| Topic 1: Investigation | 25% | - Conducting Fraud Investigations
- 1. Investigation planning and methodology
- 2. Case management procedures
- Tracing Illicit Transactions
- 1. Asset tracing and recovery methods
- 2. Financial data analysis techniques
- Evidence Collection and Documentation
- 1. Documentation and chain of custody
- 2. Types and sources of evidence
- Reporting Findings
- 1. Investigation report structure
- 2. Communication of findings to stakeholders
- Interviewing Techniques
- 1. Behavioral indicators and statement analysis
- 2. Planning and conducting interviews
|
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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q93-Q98):
NEW QUESTION # 93
Which counts sometimes can give rise to inventory theft detection?
- A. Concealment inventory counts
- B. Perpetual inventory counts
- C. Physical inventory counts
- D. None of the above
Answer: C
NEW QUESTION # 94
Why is it necessary to image a seized computer's hard drive for forensic analysis?
- A. To enable the retrieval of data from the suspect computer directly via its operating system
- B. To allow for the analysis of data from a suspect computer without altering or damaging the original data in any way
- C. To prohibit access to the suspect computer's hard drive by individuals not professionally trained in forensic analysis
- D. To create pictures of the suspect computer system and its wires and cables
Answer: D
NEW QUESTION # 95
Arnold, a Certified Fraud Examiner (CFE) for Integra Wealth, learns that Elizabeth, an accounts payable clerk, recently purchased an expensive ski boat Arnold also knows that Elizabeth recently purchased a vacation home on a nearby lake Arnold has sufficient predication to:
- A. Search Elizabeth's mobile phone for evidence of misconduct.
- B. Accuse Elizabeth directly of having committed fraud
- C. Notify management of the possibility that Elizabeth has committed fraudulent acts
- D. Conduct discreet inquiries into Elizabeth's responsibilities as an accounts payable clerk
Answer: C
NEW QUESTION # 96
Which of the following sources of information is usually considered to be the MOST IMPORTANT in tracing a subject's assets?
- A. Surveillance footage
- B. PaystuDs
- C. Financial institution records
- D. Credit card statements
Answer: C
Explanation:
"Records obtained from financial institutions are perhaps the single most important financial source available to a fraud examiner for tracing purposes. They can be used as evidence for fraud, uncover criminal profits, identify criminal assets, and locate assets".
NEW QUESTION # 97
If an important witness becomes hostile and argumentative during an Interview, the interviewer generally should:
- A. Try to reason with the witness
- B. Refute the witness's arguments
- C. Terminate the interview
- D. Agree with the witness's points whenever possible.
Answer: B
NEW QUESTION # 98
......
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