ACFE CFE-Investigation 問題集

質問 1：
Delta, an interviewer with little experience, asks Sigma, the respondent, the following question: "Were you aware that the signature was forged, and why didn't you tell anyone earlier?" This kind of question is called a_____________question
A. Controlled answer
B. Double-negative
C. Free narrative
D. Complex
正解：A

質問 2：
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

質問 3：
Which of the following is usually considered the most useful source of financial information available to fraud examiners in tracing a subject's assets?
A. Paystubs
B. Service bills
C. Financial institution records
D. Credit card statements
正解：C

質問 4：
Scarlett, a Certified Fraud Examiner (CFE). is assigned to the internal audit department of the ABC Company. She is getting ready to conduct an interview with another company employee who might be involved in a fraud. Which of the following is the MOST APPROPRIATE introduction for Scarlett to use with the employee?
A. "Hello, my name is Scarlett. I'm a Certified Fraud Examiner and an auditor with the ABC Company."
B. "Hello, my name is Scarlett. I'm an auditor with the ABC Company."
C. "Hello, my name is Scarlett, and I'm with the ABC Company."
D. "Hello, my name is Scarlett. I'm a Certified Fraud Examiner with the ABC Company."
正解：C

質問 5：
Barnes, a Certified Fraud Examiner (CFE). is using data analysis to identify anomalies that might indicate fraud in XYZ Company's accounts payable transactions. Which of the following is the MOST EFFECTIVE data analysis function that Barnes could use to look for potential fraud in accounts payable?
A. Identify paycheck amounts over a certain limit
B. Compare book and tax depreciation and indicate variances
C. Review recurring monthly expenses and compare to posted/paid invoices
D. All of the above
正解：C

質問 6：
Which of the following is considered a best practice for preserving the confidentiality of a fraud investigation?
A. Avoid using email or other electronic means to transmit confidential case information
B. Ensure that the investigation is conducted at the direction of, or under the supervision of. a government official
C. Implement a blanket policy prohibiting all employees from discussing anything related to employee investigations
D. Suspend all employees involved in the investigation pending the investigation's outcome.
正解：B

質問 7：
Which of the following is NOT one of the main limitations of conducting a search for public records using online databases?
A. Online coverage of public records varies widely from jurisdiction to jurisdiction
B. Public records database companies are difficult to find.
C. The timeliness and accuracy of information in online databases must be validated
D. Online public records searches are limited in the jurisdictions they cover.
正解：A

質問 8：
During an interview, Alex asked a fraud suspect if he could retrieve the suspect's account records from her bank. The suspect said, "yes." but she did not provide consent in writing Although the suspect orally consented, the suspect's bank is NOT required to allow Alex to access the suspect's account records at this point.
A. False
B. True
正解：B