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[General] New Guide CFE-Investigation Files - New CFE-Investigation Braindumps Sheet

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【General】 New Guide CFE-Investigation Files - New CFE-Investigation Braindumps Sheet

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q128-Q133):NEW QUESTION # 128
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 identities of any confidential sources to be used in the operation
  • B. The information expected to be gained from the operation
  • C. All of the above
  • D. His first impression regarding the subject's culpability
Answer: B

NEW QUESTION # 129
Jackson, a Certified Fraud Examiner (CFE). is analyzing Elm Company's accounts payable data to identify anomalies that might indicate fraud. Which of the following is the MOST EFFECTIVE data analysis function that Jackson could use to look for potential fraud in accounts payable?
  • A. Summarize large invoices by amount and vendor
  • B. Identify paychecks with amounts over a certain limit
  • C. All of the above
  • D. Compare book and tax depreciation and indicate variances
Answer: A

NEW QUESTION # 130
Talia has been hired by SBS Inc. to implement a new data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Talia conduct first to MOST EFFECTIVELY use data analysis techniques for such an initiative?
  • A. Monitor the data.
  • B. Identify the relevant data
  • C. Cleanse and normalize the data.
  • D. Build a profile of potential frauds.
Answer: B
Explanation:
TheFraud Examiners Manualexplains:
* "Before running tests on the data, the fraud examiner must make certain the data being analysed are relevant and reliable for the objective of the engagement... Using the profile of potential frauds as a guide, the fraud examiner must identify the target data for analysis".

NEW QUESTION # 131
Which of the following is a factor that fraud examiners should consider when determining whether to dispose of evidence following the conclusion of a fraud examination?
  • A. Whether the information was presented by a lay witness or an expert witness
  • B. Whether the evidence is direct or circumstantial
  • C. Whether the organization has a general document retention policy in place
  • D. Whether the evidence is documentary or testimonial
Answer: C
Explanation:
TheFraud Examiners Manualnotes:
"Management of an organisation should ensure that the organisation has a proper and effective document retention policy in place... An effective policy requires clear retention protocols... and should be immobilised due to a pending investigation or foreseeable litigation." Thus, the existence of a document retention policy is a critical factor in deciding how to dispose of evidence.

NEW QUESTION # 132
Which of the following is an example of a leading question?
  • A. "How well do you know your coworker Stacy, and have you ever socialized outside of wont?"
  • B. "Was anyone from your learn absent from the meeting that wee?''
  • C. ''When did you realize that the records had been manipulated?"
  • D. "Weren't you ware of the missing inventory several weeks before notifying your boss?"
Answer: A

NEW QUESTION # 133
......
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