ACFE CFE-Investigation 問題集

質問 1：
Why do fraud examiners perform analysis on unstructured, or textual, data?
A. To determine whether the footnotes to the financial statements are fairly presented
B. To categorize data to reveal patterns, sentiments, and relationships indicative of fraud
C. To figure out whether someone is lying or telling the truth based on context duet
D. To find an admission of fraud m an email or other communication that can be presented in court
正解：B

質問 2：
Jackson, a digital forensic examiner for a government agency, is conducting a criminal investigation into the alleged embezzlement of funds from the government's Welfare Department (WD). Ginny. a WD employee, is the prime suspect. Jackson obtains a court order authorizing him to seize Ginny's personal computer for forensic examination. Which of the following is the MOST ACCURATE statement?
A. If Ginny's computer is off. Jackson should not turn it on unless he plans to use an encryption device that can guarantee that the system's hard drive will not be accessed during startup.
B. If Ginny's computer is running. Jackson may retrieve data from the computer directly via its normal interface if the evidence that he needs exists only in the form of volatile data
C. If Ginny's computer is running. Jackson should perform a graceful shutdown by turning it off using the normal shutdown process
D. If Ginny's computer is off and Jackson needs evidence that exists only in the form of volatile data, he should turn the computer on and retrieve data directly via the computer's normal interface.
正解：B

質問 3：
Which of the following can be obtained from a wire transfer record?
A. The amount of the transfer in question
B. The location of the customs port of entry for the transfer
C. The recipient's government identification number
D. The type of money order used to make the transfer
正解：A

質問 4：
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 5：
Which of the following is the LEAST ACCURATE statement about seizing a computer for examination?
A. When seizing a computer for examination, the seizing party should took around the area for passwords because many people leave passwords near their computers
B. When seizing a computer that is running, it is acceptable for a fraud examiner to review the files contained on the machine prior to seizing it.
C. Before removing a computer system from a scene for further analysis, it is important to document the system's setup with photographs or diagrams.
D. When taking a computer for examination, if the computer is off. it should remain off when it is removed.
正解：B

質問 6：
Lisa, a fraud examiner at a private company, receives an anonymous call from a potential whistleblower. The whistleblower is hesitant to reveal their identity but will do so if it can be Kept fully confidential. Which of the following statements is MOST ACCURATE?
A. Lisa should explain that she will try her best to keep the whistleblower"s identity confidential.
B. Lisa should state that she will not be able to keep the whistleblower's identity confidential because all information must be disclosed to management
C. Lisa may promise the whistleblower full confidentiality, even if she knows her statement is untrue, because the lie is ultimately beneficial to her employer.
D. Lisa may offer the whistleblower full confidentiality because they are not a suspect
正解：B

質問 7：
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：D

質問 8：
Allison, a Certified Fraud Examiner (CFE). is investigating a potential procurement fraud scheme. While interviewing a subject, she asks. "Why did you choose to do business with that vendor?" This can BEST be described as a(n):
A. Leading question
B. Open question
C. Complex question
D. Closed question
正解：B