初心者向けのCFE-Investigation試験 [2022] 問題集でACFEのPDF問題
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質問 36
Which of the following data analysis functions is used to determine whether company policies are met by employee transactions such as verifying that traveling employees book their accommodations at approved hotels?
- A. The compliance verification function
- B. The correlation analysis function
- C. The gap testing function
- D. The Join function
正解: A
質問 37
Which of the following would be most useful in determining when a specific document file was created?
- A. The documents metadata
- B. Operating system partition
- C. The system log
- D. Internet activity data
正解: A
質問 38
Which of the following is NOT a best practice for obtaining a signed statement?
- A. Add subsequent facts to the statement as an addendum
- B. Prepare separate statements for unrelated offenses.
- C. Have the suspect write out the entire statement in their own handwriting
- D. Have two individuals witness the signing of the document when possible.
正解: C
質問 39
In response to an accusation made during an admission-seeking interview the subject Begins to voice a denial to the charge. How should the interviewer react to the first indication of a sublets denial'
- A. Interrupt the denial by using a delaying tactic
- B. Argue the point directly with the subject until a confession is obtained
- C. Remind the subject of the laws against perjury
- D. Allow the subject to continue denying the charge
正解: C
質問 40
Amanda needs to know the location of the principal office and the date of incorporation of a company she is investigating. Which of the following sources would most likely contain these items of Information?
- A. The contractual records of any real properly owned by the corporation
- B. The organizational fling with the government of the jurisdiction in which the company is incorporated
- C. The comprehensive litigation fie in the local court in the jurisdiction in which the company is headquartered
- D. The company's income tax filings
正解: B
質問 41
Which of the following is a common characteristic that asset hiders look for in the financial vehicles they use to conceal their assets?
- A. Transparency
- B. Traceability
- C. Liquidity
- D. Inaccessibility
正解: C
質問 42
Which of the following is INCORRECT with regard to locating individuals using online records?
- A. Obtaining a past address of the subject should be the first step in trying to locate a subject using online records.
- B. If an individual has moved, obtaining a past address is usually of no help
- C. Before engaging in a search, the fraud examiner should know the most powerful and useful types of searches.
- D. Online records are very useful in locating subjects whose whereabouts are unknown
正解: B
質問 43
Which at the following situations would most likely requite access to nonpublic records to develop evidence?
- A. Finding out where a person lives
- B. Obtaining a company's business filings
- C. Determining who owns a piece of real estate
- D. Reviewing an individual's personal mobile phone records
正解: B
質問 44
A fraud examiner suspects that an employee who is tasked with meeting new customers over business dinners to discuss their accounts is using those meetings to proposition the customers and steal business from the employee's company. If the fraud examiner wanted to pose as a new customer and meet with the employee, which of the following would beet describe the fraud examiner's method?
- A. An undercover operation
- B. An entrapment operation
- C. A source operation
- D. A surveillance operation
正解: B
質問 45
Baker, a Certified Fraud Examiner (CFE), is assigned to the internal audit department of the ABC Company.
He is getting ready to conduct an interview with another company employee who might be Involved In a fraud In general whit We should Baker use in the introduction to the employee?
- A. Certified Fraud Examiner
- B. Investigator
- C. Baker should omit a title altogether
- D. Auditor
正解: D
質問 46
Talia has been hired by SBS Inc, to implement a new data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Talia conduct first to most effectively use data analysis techniques for such an initiative?
- A. Monitor the data.
- B. Cleanse and normalize the data.
- C. Identify the relevant data
- D. Build a profile of potential frauds.
正解: D
質問 47
Naveed, a fraud suspect has decided to confess to Omar a Certified Fraud Examiner (CFE) In obtaining a verbal confession from Naveed. Omar should obtain all of the following Horns of information EXCEPT:
- A. A statement from Naveed that his conduct was an accident
- B. The approximate number of instances
- C. A general estimate of the amount of money invoked
- D. The location of any residual assets
正解: A
質問 48
Which of the following is the MOST ACCURATE statement about how fraud examiners should approach fraud examinations?
- A. When conducting fraud examinations, fraud examiners should adhere to the me an sand-ends approach
- B. In most examinations fraud examiners should interview those who are more involved in the matters at issue before interviewing those who are less involved.
- C. Fraud examinations should begin with general information that is known, starting at the periphery, and then move to the more specific details.
- D. When conducting fraud examinations fraud examiners should operate under the assumption that the subjects are guilty
正解: C
質問 49
Mila, a Certified Fraud Examiner (CFE), needs to obtain court records and wants to be as sure as possible that the records are accurate. In most countries the most reliable way to obtain these documents is to obtain them directly from the court authorities
- A. False
- B. True
正解: B
質問 50
Assuming that a jurisdiction has prohibited pretexting against financial institutions which of the following actions would constitute illegal pretexting?
- A. Stealing a person s mail to obtain the person s bank account number
- B. Setting up a bank account in an assumed name
- C. Intentionally making false statements on loan applications
- D. Impersonating an account holder to access their bank records
正解: A
質問 51
When reporting the results of a fraud examination is best to include copies (not originals) of important documents in the formal report.
- A. True
- B. False
正解: B
質問 52
When a Certified Fraud Examiner (CFE) conducts a fraud examination the fraud examiner must proceed as though:
- A. The case will end after the suspect IB terminated
- B. The suspect is gully
- C. The case will end in ligation
- D. The matter will be resolved completely internally
正解: C
質問 53
Tyson a fraud examiner a planning an interview with Brianna, the girlfriend of the central suspect in Tyson s investigation. Previous interviews with others have revealed that Brianna lends to be very protective of her boyfriend. How should Tyson approach the Interview with Brianna?
- A. Ask Brianna when she would prefer to be interviewed in an effort to provoke cooperation.
- B. Conduct the interview with as little notice as possible so Brianna will be unprepared
- C. Provide Brianne with advance notice prior to the interview to inhibit resentment
- D. Avoid interviewing Brianna if possible due to Brianna's potential volatility
正解: D
質問 54
Eric, a Certified Fraud Examiner (CFE) is conducing an admission-seeking interview with Sean, a fraud suspect Sean is seated across the table from Eric. The door is closed but not locked and there are no windows or wall hangings in the room According to admission seeking interview best practices, what change should Eric make to the interview environment to increase that chances of the interview's success?
- A. Open the door so that Sean feels tree to leave at any time
- B. Remove the table from the room to prevent physical and psychological barriers
- C. Move the interview to a room with a window so that Sean feels more comfortable.
- D. Lock the door to ensure the interview is not interrupted
正解: A
質問 55
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
- A. False
- B. True
正解: B
質問 56
If an important witness becomes hostile and argumentative during an Interview, the interviewer generally should:
- A. Agree with the witness's points whenever possible.
- B. Try to reason with the witness
- C. Terminate the interview
- D. Refute the witness's arguments
正解: D
質問 57
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 fie interview Martin should:
- A. Interview Dianne and Shell together by himself
- B. Allow Sheila to be present but only if she does not speak
- C. Interview Dianne and Sheila separately
- D. Interview Dianne and Sheila together but bring in a second interviewer.
正解: C
質問 58
Which of the following is a reason why a person or organization might engage a fraud examiner to trace illicit transactions?
- A. An employer wants to know If an employee is falsifying regulatory reports.
- B. A victim of fraud wants to facilitate the recovery of criminal proceeds
- C. An entity needs to find hidden relationships In big data that otherwise would not be discovered
- D. An attorney wants to evaluate an experts financial report.
正解: C
質問 59
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