ACFE CFE-Investigation 問題集

質問 1：
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 organization has a general document retention policy in place
C. Whether the evidence is direct or circumstantial
D. Whether the evidence is documentary or testimonial
正解：B

質問 2：
Jan
a. the controller of XYZ Company, notices that the company's hotel expenses increased substantially from the prior year She wants to check to see if this increase is reasonable by comparing hotel expenses from both years to the number of days XYZ"s employees traveled. Which of the following data analysis functions would be the MOST USEFUL in helping Jana analyze these two variables?
A. Correlation analysis
B. Duplicate testing
C. Verifying multiples of a number
D. Ben ford's Law analysis
正解：A

質問 3：
Which of the following should be done to prepare an organization for a formal fraud investigation?
A. Issue an organization-wide communication that notifies all employees about the investigation
B. Inform the subject that they are under investigation.
C. Prepare the managers of the employees who will be involved in the investigation
D. Notify all managers about the investigation, explaining why it is happening and who is involved.
正解：D

質問 4：
John, a fraud investigator, is interviewing Mary, who he suspects has been embezzling company funds. Which of the following is the recommended approach John should use to ask Mary questions?
A. Start with questions about unknown information and work toward known information
B. Seek general information before seeking specific details
C. Ask questions in random order to keep Mary from guessing the next question
D. Start with specific questions and move toward general questions
正解：B

質問 5：
Due to risks of illicit transactions, most jurisdictions require financial institutions to obtain information about which of the following from an institution with which they have a foreign correspondent relationship?
A. The institution's ownership details
B. The institution's client loan profiles
C. The institution's investment portfolio
D. The institution's tax statements
正解：C

質問 6：
Leslie, a fraud examiner for ACME Corporation, suspects that a salesperson for another company has defrauded ACME. Leslie wants to obtain a copy of the suspect individual's credit report and personal data from a third-party information broker If Leslie works in a jurisdiction that regulates the distribution of personal credit information, she generally can obtain the information if she has the consent of the individual.
A. False
B. True
正解：B

質問 7：
Antonio is the former boyfriend of Hannah, a fraud suspect. He approaches Ashley, a fraud examiner at Hannah's company, and offers to provide critical information about Hannah's fraud in exchange for full confidentiality. Which of the following is the MOST APPROPRIATE response for Ashley to make?
A. Ashley should explain that Antonio may have qualified confidentiality but that she cannot make any absolute assurances
B. Ashley should promise Antonio unqualified confidentiality over all information provided
C. Ashley should explain that all information must be disclosed to management so nothing Antonio says will be confidential
D. Ashley should promise Antonio that his identity will not become known.
正解：C

質問 8：
Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Gamma, a fraud suspect. After Beta gave Gamma an appropriate rationalization for his conduct, Gamma continued his denials, giving various alibis. These alibis can usually be diffused by all of the following techniques EXCEPT:
A. Displaying physical evidence
B. Downplaying the strength of the evidence
C. Discussing the testimony of witnesses
D. Discussing Gamma's prior deceptions
正解：B