CFE-Investigation無料問題集「ACFE Certified Fraud Examiner

質問 1

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 correlation analysis function

（B）The compliance verification function

（C）The gap testing function

（D）The Join function

正解：B 解答を投票する

質問 2

Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?

（A）A follow-up/recommendations section calculates the amount of loss caused by any misconduct identified during the investigation

（B）A follow-up/recommendations section is not a required part of every written fraud examination report

（C）A follow-up/recommendations section must include a list of organizational failings that contnbuted to the fraud

（D）All of the above

正解：D 解答を投票する

質問 3

Orlando is conducting a fraud examination regarding Fast Freight, a large publicly traded corporation, and wants to find the current officers and directors of the company. Which of the following would be the best source of information for this purpose?

（A）Real property records

（B）Regulatory securities records

（C）The company's corporate bylaws

（D）Commercial filings

正解：D 解答を投票する

質問 4

Which of the following can be obtained from a wire transfer record?

（A）The name of the receiving institution's registered agent

（B）The sending institution's accreditation type

（C）The recipient's government identification number

（D）The name of the sender or originator

正解：D 解答を投票する

質問 5

Vishal, a Certified Fraud Examiner (CFE). has just initiated an interview with Steve, a fraud suspect. After a short introduction. Vishal jokes about the fact that he and Steve are wearing the same tie and then proceeds to ask Steve about the previous night's major sporting event Vishal is attempting to

（A）Condition the witness.

（B）Exhibit passive listening.

（C）Establish the interview theme

（D）Establish rapport

正解：C 解答を投票する

質問 6

Which of the following questions is MOST HELPFUL for fraud examiners to ask themselves when determining the legality of electronically recording a conversation?

（A）"Will the recording equipment produce a digital file?"

（B）"Will the recorded conversation take place before or after work?"

（C）"How long is the anticipated recording expected to last?"

（D）"Can the recording include both audio and video?

正解：A 解答を投票する

質問 7

Susan, a Certified Fraud Examiner (CFE). is conducting an ad mission-seeking interview of Beth, a fraud suspect. After Susan gave Beth a suitable rationalization for her conduct. Beth continued her denials, giving various alibis. Which of the following would be the LEAST EFFECTIVE technique for Susan to use in this situation?

（A）Displaying all the evidence she has against Beth at once

（B）Discussing some of Beth's prior deceptions

（C）Displaying evidence that specifically contradicts Beth's alibis

（D）Discussing the testimony of other witnesses

正解：A 解答を投票する

質問 8

Which of the following would be MOST USEFUL m determining who created a specrfic document file?

（A）The document's metadata

（B）Internet activity data

（C）The system log

（D）Operating system partition

正解：C 解答を投票する

質問 9

Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Gamma, a fraud suspect. After Beta gave Gamma an appropriate rationalization for his conduct, Gamma continued his denials, giving various alibis. These alibis can usually be diffused by all of the following techniques EXCEPT:

（A）Displaying physical evidence

（B）Discussing Gamma's prior deceptions

（C）Downplaying the strength of the evidence

（D）Discussing the testimony of witnesses

正解：C 解答を投票する

質問 10

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 subject's denial?

（A）Argue the point directly with the subject until a confession is obtained

（B）Interrupt the denial by using a delaying tactic.

（C）Allow the subject 1o continue denying the charge

（D）Remind the subject of the laws against perjury.

正解：B 解答を投票する

CFE-Investigation 無料問題集「ACFE Certified Fraud Examiner - Investigation」

弊社を連絡する

関連リンク

トップ試験