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| Section | Weight | Objectives |
|---|---|---|
| Reporting and Case Resolution | 10–15% | - Communicating findings to stakeholders - Case closure and follow-up actions - Structure and content of investigation reports |
| Sources of Information | 15–20% | - Financial and transactional tracing - Digital and open-source intelligence - Public records and databases |
| Evidence Collection and Preservation | 15–20% | - Chain of custody and evidence handling - Types of evidence: documentary, digital, testimonial, physical - Rules and procedures for evidence gathering - Analysis and interpretation of evidence |
| Interview Theory and Application | 15–20% | - Documenting and recording interviews - Questioning techniques and communication skills - Purpose and objectives of interviews - Planning and preparing for interviews |
| Fraud Examination Overview | 10–15% | - Fraud examination process and methodology - Predication and investigation planning - Nature and scope of fraud examination |
| Admission-Seeking Interviews and Statements | 10–15% | - Obtaining and validating signed statements - Purpose and legal considerations - Conducting admission-seeking interviews |
| Covert Operations and Informants | 5–10% | - Legal and ethical boundaries - Concept and use of covert operations - Working with sources and informants |
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NEW QUESTION # 139
Which of the following is considered a best practice for preserving the confidentiality of a fraud investigation?
Answer: D
Explanation:
TheFraud Examiners Manualstresses confidentiality:
"To preserve confidentiality, investigators should avoid transmitting confidential information by email or other electronic means whenever possible, as these are susceptible to interception or unauthorized access." Suspending employees or blanket bans on discussion are not best practices. Confidentiality is preserved primarily by secure communication and controlled access to information.
NEW QUESTION # 140
Which of the following is a purpose of an admission-seeking interview?
Answer: D
NEW QUESTION # 141
Which of the following is a factor that fraud examiners should consider when determining whether to dispose of evidence following the conclusion of a fraud examination?
Answer: C
Explanation:
TheFraud Examiners Manualnotes:
"Management of an organisation should ensure that the organisation has a proper and effective document retention policy in place... An effective policy requires clear retention protocols... and should be immobilised due to a pending investigation or foreseeable litigation." Thus, the existence of a document retention policy is a critical factor in deciding how to dispose of evidence.
NEW QUESTION # 142
Verify supporting documentation on outstanding checks written for a material amount is a test used to conduct for:
Answer: B
NEW QUESTION # 143
Which of the following is the MOST IMPORTANT question for a fraud examiner to ask before commencing a legal action to recover assets?
Answer: D
NEW QUESTION # 144
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