ACFE CFE-Investigation 問題集

質問 1：
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?
A. Organizational filings
B. Regulatory securities records
C. Civil litigation records
D. Commercial filings
正解：D

質問 2：
Which of the following is NOT an advantage to using link analysis in a fraud investigation?
A. Link analysis is an affective tool to demonstrate complex networks
B. Link analysis visually displays financial ratio analysis
C. Link analysis allows the investigator to discover patterns in data.
D. Link analysis helps identify indirect relationships with several degrees of separation.
正解：B

質問 3：
Which of the following is the MOST ACCURATE statement about how fraud examiners shook! approach fraud examinations?
A. When conducting fraud examinations, fraud examiners should adhere to the means-and-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. When conducting fraud examinations, fraud examiners should operate under the assumption that the subjects are guilty
D. Fraud examinations should begin with general information that is known, starting at the periphery, and then move to the more specific details.
正解：D

質問 4：
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：A

質問 5：
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 items of information EXCEPT:
A. The approximate number of instances
B. A general estimate of the amount of money involved
C. A statement from Naveed that his conduct was an accident
D. The location of any residual assets
正解：C

質問 6：
Which of the following is the MOST ACCURATE statement about the privacy of information shared through social media?
A. 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.
B. The Privacy of Social Networks Treaty is a binding international treaty that makes it illegal for law enforcement to seek social media log-in credentials from users.
C. To access any user-posted information on social media sites, fraud examiners must obtain some type of legal order from the jurisdiction in which the user resides.
D. 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.
正解：A

質問 7：
When documenting interviews, it is BEST practice for the interviewer to:
A. Document notes for each interview separately, nduding those for electronic recordings.
B. Err on the side of taking too many notes rather than too few.
C. Note impressions regarding the subject's guilt or innocence.
D. Write down verbatim all of (he information that the subject provides during the interview
正解：A

質問 8：
When planning for the interview phase of an investigation, which of the following steps should NOT be taken by the fraud examiner?
A. Prepare a detailed list of questions to ask the subject during the interview.
B. Consider what the interview is intended to accomplish and state an objective.
C. Ensure that the interview is held in a venue where the subject will feel Uncomfortable
D. Review the case file to ensure that important information has not been overlooked
正解：C