CFE Investigation 試験問題と解答 - 模擬練習 - 練習問題・模擬試験

Question No : 1
Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?

A.A follow-up recommendations section is a required part of every written fraud examination report
B.A follow-up/recommendations section calculates the amount of fraud-related loss sustained by the organization
C.A follow-up/recommendations section should state remedial measures for the organization to undertake
D.All of the above

正解:

Question No : 2
Nathaniel, a Certified Fraud Examiner (CFE). is investigating an alleged inventory theft scheme. While interviewing a subject, he asks, "When were you promoted to manager of the department?" This can BEST be described as a(n):

A.Leading question
B.Open question
C.Complex question
D.Closed question

正解:

Question No : 3
Tyson, a fraud examiner, is planning an interview with Brianna. the girlfriend of the central suspect in Tyson's investigation. Previous interviews with others have revealed that Brianna tends to be very protective of her boyfriend How should Tyson approach the interview with Brianna?

A.Avoid interviewing Brianna if possible due to Brianna's potential volatility.
B.Conduct the interview with as little notice as possible so Brianna will be unprepared
C.Provide Brianna with advance notice prior to the interview to inhibit resentment.
D.Ask Brianna when she would prefer to be interviewed in an effort to provoke cooperation.

正解:

Question No : 4
If an important witness becomes hostile and argumentative during an interview, the interviewer should generally.

A.Avoid reacting to the witness.
B.Refute the witness's arguments
C.Try to reason with the witness
D.Terminate the interview.

正解:

Question No : 5
When planning for the interview phase of an investigation, which of the following steps should NOT be taken by the fraud examiner?

A.Consider what the interview is intended to accomplish and state an objective.
B.Review the case file to ensure that important information has not been overlooked
C.Prepare a detailed list of questions to ask the subject during the interview.
D.Ensure that the interview is held in a venue where the subject will feel Uncomfortable

正解:

Question No : 6
Which of the following statements concerning a well-written fraud examination report is MOST ACCURATE?

A.The report should convey all Information provided by witnesses
B.Only relevant facts that support the fraud allegation should be included in the report
C.The report writer should avoid technical jargon where possible
D.Signed copies of the fraud examiner's interview notes should be used to report interview details

正解:

Question No : 7
When reporting the results of a fraud examination, it is BEST to include copies (not originals) of important documents in the formal report.

A.True
B.False

正解:

Question No : 8
Scarlett, a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview of Plum, a fraud suspect. After Scarlett defused Plum's alibis. Plum became withdrawn and slowly began to slouch in her chair, bowing her head.
What should Scarlett do now?

A.Discourage Plum from showing any emotion.
B.Remain silent until Plum makes a confession.
C.Insist that Plum sit up straight in her chair
D.Continue to display evidence that implicates Plum

正解:

Question No : 9
Which of the following is a best practice for obtaining a signed statement?

A.Make sure that everything is included in the signed statement and that no addendum are made
B.Have the suspect write out the entire statement in their own handwriting
C.Have two individuals witness the signing of the document when possible.
D.Include all of the subject's offenses, whether related or not, in a angle document.

正解:

Question No : 10
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.Have the suspect write out the entire statement in their own handwriting
C.Prepare separate statements for unrelated offenses
D.Have two individuals witness the signing of the document when possible.

正解:

Question No : 11
Assuming that a jurisdiction has prohibited pretexting against financial institutions, which of the following actions would constitute illegal pretexting?

A.Intentionally making false statements on loan applications
B.Stealing a person's mail lo obtain the person's bank account number
C.Impersonating an account holder to access their bank records
D.Setting up a bank account in an assumed name

正解:

Question No : 12
Which of the following statements about the process of obtaining a verbal confession is TRUE?

A.The only acceptable approaches to obtaining a verbal confession are chronologically or by transaction
B.The transition from the accusation to the confession should occur when the accused supplies the first detailed information about the offense.
C.If the subject lies about an aspect of the offense in the process of confessing, it is best to correct the records immediately before proceeding
D.Fraudsters tend to overestimate the amount of funds involved in the offense to relieve themselves of the guilt of their dishonest actions.

正解:

Question No : 13
Which of the following would be MOST USEFUL m determining who created a specrfic document file?

A.Operating system partition
B.Internet activity data
C.The system log
D.The document's metadata

正解:

Question No : 14
Gilbert is preparing to conduct a covert investigation. Before acting, he wants to wnte a memorandum documenting his plan.
Which of the following pieces of information should he include in this memorandum?

A.The information expected to be gained from the operation
B.The identities of any confidential sources to be used in the operation
C.His first impression regarding the subject's culpability
D.All of the above

正解:

Question No : 15
Which of the following statements is MOST ACCURATE regarding how a fraud examiner should prepare for an interview with a subject from a different jurisdiction?

A.Failing to observe cultural norms is not a concern if the interviewer is from a different country than the interviewee.
B.Consulting with legal counsel is only necessary when an investigation spans multiple
C.A fraud examiner should find out whether the interviewee can insist upon the presence of a legal representative
D.A fraud examiner does not need to research cultural considerations such as appropriate greetings and eye contact.

正解:

ACFE CFE Investigation 問題練習