[Q79-Q99] Download Online VALID CFE-Investigation Exam Dumps File Instantly [Dec 17, 2022] : Best Free Exam Guide : http://free.exams4sures.com

NO.79 Beta a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview of Gamma a fraud suspect Alter Beta gave Gamma an appropriate rationalization for his conduct Gamma continued his denials, giving various alibis. These alibis usually can be diffused by all of the following techniques EXCEPT.

Discussing Gamma’s prior deceptions

Downplaying the strength of the evidence

Discussing the testimony of witnesses

Displaying physical evidence

NO.80 Jackson, a Certified Fraud Examiner (CFE). is analyzing Elm Company’s accounts payable data to identify anomalies that might indicate fraud. Which of the following is the MOST EFFECTIVE data analysis function that Jackson could use to look for potential fraud in accounts payable?

Compare book and tax depreciation and indicate variances

Identify paychecks with amounts over a certain limit

Summarize large invoices by amount and vendor

All of the above

NO.81 If the following statements were included in a fraud examination report of a qualified expert, which of them would be IMPROPER?

“When asked a second time about the amount of funds missing, the suspect contradicted their previous testimony.”

“The evidence shows that between S1 million and S1.5 million in assets were transferred to an offshore account.”

“The organization must address the inadequate separation of accounting duties to prevent such an event from happening again.”

“In light of all the evidence, the suspect is most likely guilty of fraud against the organization.”

NO.82 Which of the following is TRUE about observing the reactions of interview subjects?

Emotive words should be used early in the interview to observe the respondent s emotional reaction.

The interpretation of an interview subjects reactions requires specific skills on the part of the interviewer

The observation of body language is much less important than observing the words used by the subject

To effectively observe reactions an Interviewer should alternate between sensitive and nonsensitive questions early in the Interview

NO.83 Tonya, a suspect in a kickback scheme is being interviewed by Carlos, a fraud examiner As the interview progresses. Carlos notices that Tonya is exhibiting signs of stress such as repeatedly touching her face, crossing and uncrossing her legs and darting her eyes around the room. Carlos should conclude that Tonya’s behavior is the result of deception.

True

False

NO.84 Tahlia a Certified Fraud Examiner (CFE) was interviewing Gamma, a frud suspect During the interview Gamma seemed unconcerned he slouched in his chair and laughed out loud during the portion of the Interview when Tahlia asked if he knew any lads about the fraud From this conduct. Tahlia is likely to conclude that Gamma:

Does not know the answers to Tahlia’s questions

Is letting the truth

Is feeing bored by the interview process

Is being deceptive

NO.85 Verify supporting documentation on outstanding checks written for a material amount is a test used to conduct for:

Check disbursement

Bank confirmation

Cut-off statements

NO.86 Anne used Will as a confidential informant in her investigation Anne listed information provided by Will in her final report, referring to him using his initials. She paid Will in cash and obtained a receipt for the transaction. Which of Anne’s methods was NOT considered a best practice when using informants?

Referring to Will using his initials

Obtaining a receipt from Will

Using information provided by Will in her report

Using cash to pay Will

NO.87 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?

“Why did you take the money?”

“What do you know about the stolen money?”

“Do you know who took the money””

“Did you steal the money?”

NO.88 Which of the following is an example of a leading question?

“Was anyone from your learn absent from the meeting that wee?”

”When did you realize that the records had been manipulated?”

“How well do you know your coworker Stacy, and have you ever socialized outside of wont?”

“Weren’t you ware of the missing inventory several weeks before notifying your boss?”

NO.89 Bobbie, a fraud examiner, is preparing to interview Craig, a close friend and coworker of the primary suspect in the case. Craig has been described by others as “easily angered” and “intense” How should Bobbie approach her interview of Craig?

Provide Craig with plenty of notice prior to the interview to not provoke resentment

Conduct the interview with as little notice as possible so Craig will be unprepared

Ask Craig when ho would prefer to be interviewed in an effort to engender cooperation

Avoid interviewing Craig if possible due to Craig’s potential volatility

NO.90 A fraud examiner contacts a witness regarding an interview. If the respondent says. ‘I’m too busy.” how should the fraud examiner react?

Explain that the respondent will be subject to discipline if they do not participate

Stress that the interview will be short.

Caution the witness that avoidance of the interview will be considered suspicious.

Inquire about a more convenient time

NO.91 Foster a Certified Fraud Examiner (CFE), needs to obtain a copy of a picture that a former employee of Friendly Interior an interior design studio posted on the company’s website three years ago. Unfortunately because the website has since been updated the picture is no longer available on the website. Which of the following resources should Foster consult to find an earlier version of the Web page he needs?

The deep Web

The internet archives

The invisible Web

The Library of Congress

NO.92 Which of the folloping terms refers to a process of resolving allegations of fraud from inception to disposition?

Fraud examination

Fraud assessment

Fraud theory

Forensic methodology

NO.93 Marcus is trying to locate the financial statements of Acme Airlines, a multinational publicly traded corporation. Which of the following sources would be MOST EFFECTIVE for finding this information?

Commercial filings

Civil litigation records

Organizational filings

Regulatory securities records

NO.94 Which of the following is the MOST ACCURATE statement about the privacy of information shared through social media?

the Privacy of Social Networks Treaty is a binding international treaty that makes it illegal for law enforcement to seek social media login credentials from users.

To access any user-posted information on social media sites fraud examinees must obtain some type of legal order from the Jurisdiction in which the user resides.

A fraud examiner cannot be held liable for violating a user’s privacy rights if they hack or break into areas of a social networking site designated as private because all social media Information is public

Hacking or breaking into information on social media sites that is restricted as private could result in liability for fraud examiners due to violation of users privacy rights

NO.95 Anita is interviewing her client’s employee, whom she suspects committed check fraud. During the interview. Anita asks if she can obtain account records from the suspect’s bank If the suspect only gives Anita oral consent, the suspect’s bank is required to allow Anita access to the suspect’s account records.

True

False

NO.96 Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?

follow-up/recommendations section calculates the amount of fraud-related loss sustained by the organization

A follow-up/recommendations section is a required part of every written fraud examination report.

A follow-up/recommendations section should stale remedial measures for me organization !o undertake

All of the above

NO.97 Which of the following is a common method that fraudsters use to hide their ill-gotten gains?

Purchasing a used vehicle

Creating a will to allocate assets at death

Placing assets in probate

Transferring assets into foreign trusts

NO.98 When planning for the interview phase of an investigation, which of the following steps should NOT be taken by the fraud examiner?

Consider what the interview is intended to accomplish and state an objective.

Review the case file to ensure that important information has not been overlooked

Prepare a detailed list of questions to ask the subject during the interview.

Ensure that the interview is held in a venue where the subject will feel Uncomfortable

NO.99 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:

Interview Dianne and Sheila separately

Allow Sheila to be present but only if she does not speak

Interview Dianne and Sheila together by himself

Interview Dianne and Sheila together, but bring in a second interviewer

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