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New ACFE CFE-Investigation Test Discount, Related CFE-Investigation Exams
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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q27-Q32):NEW QUESTION # 27
Which of the following is NOT a step a fraud examiner must take before seizing evidence in a digital forensic investigation?
- A. Ensure that only trained professionals employ any software used in a forensic capacity
- B. Obtain and become familiar with any legal orders that apply to the investigation
- C. Assemble an investigation team comprised only of outside digital forensic experts
- D. Determine whether there are privacy issues related to the item(s) to be searched.
Answer: B
NEW QUESTION # 28
Which of the following questions would be most effective when starting the calibration process during an interview?
- A. "Do you know what the punishment is for violations like this?"
- B. 'How many jobs have you had before this one?'
- C. Did you commit any misconduct against the company?"
- D. 'Do you know who might have defrauded the company?'
Answer: A
NEW QUESTION # 29
Which of the following statements concerning a well-written fraud examination report is most accurate?
- A. Signed copies of the fraud examiner s Interview notes should be used to report interview details
- B. The report writer should avoid technical jargon where possible
- C. The report should convoy all information provided by witness
- D. Only relevant facts that support the fraud allegation should be included in the report
Answer: B
NEW QUESTION # 30
Baker, a Certified Fraud Examiner (CFE). is assigned to the internal audit department of the ABC Company.
He is getting ready to conduct an interview with another company employee who might be involved in a fraud. In general, what title should Baker use in his introduction to the employee?
- A. Baker should omit a title altogether
- B. Investigator
- C. Certified Fraud Examiner
- D. Auditor
Answer: D
Explanation:
When introducing themselves, fraud examiners should avoid titles likeinvestigatororCertified Fraud Examinerthat might raise suspicion or defensiveness. TheManualrecommends using neutral titles such asauditorbecause it is less threatening and more acceptable in an organizational setting.
NEW QUESTION # 31
Which of the following is NOT true with regard to tracing the disposition of loan proceeds?
- A. Tracing loan proceeds can identify the presence of internal control weaknesses.
- B. Tracing loan proceeds can uncover previously hidden assets
- C. Tracing loan proceeds can determine if hidden accounts were used for loan payments
- D. Tracing loan proceeds can determine if the proceeds were deposited into hidden accounts.
Answer: A
Explanation:
The Fraud Examiners Manual and CFE Prep Guide explain that tracing loan proceeds is a key investigative tool, but its scope is limited. Specifically, it helps determine:
* if proceeds were deposited into hidden accounts,
* if hidden accounts were used for loan payments, and
* if loans were secured by hidden assets or unknown witnesses.
However, the manuals do not state that tracing loan proceeds can identify internal control weaknesses. That is a different aspect of fraud examination, often addressed through audit procedures or control assessments.
Thus, optionDis NOT true.
NEW QUESTION # 32
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