ACFE CFE-Investigation 問題集

質問 1：
Christopher, a fraud examiner, is conducting an admission-seeking interview with Jennifer, an employee suspected of stealing cash. Which of the following is the LEAST EFFECTIVE phrasing for Christopher to use when posing an admission-seeking question to Jennifer?
A. 'What did you do with the money?"
B. "Why did you take the money?"
C. "Did you steal the money?"
D. "How much of the money do you have left?"
正解：C

質問 2：
Al needs to know the location of the principal office and the initial shareholders of a company he is investigating. Which of the following would be the BEST source of this reformation?
A. The organizational filings with the government of the jurisdiction in which the company is incorporated
B. The utility records in the municipality where the corporation has its principal office
C. The shareholder data form filed with the World Bank
D. The contractual documents regarding real properly owned by the corporation
正解：A

質問 3：
Steve, a Certified Fraud Examiner (CFE). was interviewing Michelle, a fraud suspect. Dunng the first part of the interview. Michelle was attentive. However, when he asked her more direct questions about the fraud, she suddenly seemed unconcerned, alternately chewing on her pen cap and picking at a loose piece of fabric on the arm of her chair. From this conduct. Steve is likely to conclude that Michelle
A. Does not know the answers to Steve's questions
B. Is being deceptive
C. Is telling the truth
D. Is feeling bored by the interview process
正解：B

質問 4：
After completing all necessary investigative steps. Erica, a Certified Fraud Examiner (CFE), is reasonably sure that Justine, her primary suspect, committed the fraud in question. Before scheduling an admission-seeking interview with Justine, what else should Erica be reasonably sure of?
A. That Justine's employer will take disciplinary action against Justine if she confesses
B. That Justine will confess to the accusation when prompted
C. That the interview's time, place, and content can De controlled
D. That no other person was involved in the fraud n question
正解：C

質問 5：
Fraud examination reports should be written with which of the following audiences in mind?
A. The media
B. Investors and owners
C. Opposing legal counsel
D. All of the above
正解：D

質問 6：
Which of the following statements is MOST ACCURATE regarding covert operations?
A. Covert operations rarely prove beneficial to investigations even when planned properly.
B. Fraud examiners should conduct coven operations only after attempting conventional methods of evidence-gathering
C. Mistakes in covert operations generally do not cause damage to their associated investigations
D. Most jurisdictions provide protections for investigators conducting covert operations that shield them from reputational, financial, and legal consequences.
正解：A

質問 7：
If an important witness becomes hostile and argumentative during an interview, the interviewer should generally.
A. Avoid reacting to the witness.
B. Try to reason with the witness
C. Terminate the interview.
D. Refute the witness's arguments
正解：A

質問 8：
Tonya, a suspect in a kickback scheme, is being interviewed by Carlos, a fraud examiner. As the interview progresses. Carlos notices that Tonya is exhibiting signs of stress, such as repeatedly touching her face, crossing and uncrossing her legs, and darting her eyes around the room Carlos should conclude that Tonya's behavior is the result of deception
A. False
B. True
正解：B