ACFE CFE-Investigation 問題集

質問 1：
Which of the following is FALSE regarding link analysis?
A. Link analysis is a poor tool to use for investigating a money laundering scheme
B. Link analysis can be used to map connections between entities that share an address
C. Link analysis is an effective tool for demonstrating complex networks
D. Link analysis helps identify indirect relationships with several degrees of separation
正解：A

質問 2：
When documenting interviews, it is BEST practice for the interviewer to:
A. Document notes for each interview separately, nduding those for electronic recordings.
B. Err on the side of taking too many notes rather than too few.
C. Note impressions regarding the subject's guilt or innocence.
D. Write down verbatim all of (he information that the subject provides during the interview
正解：A

質問 3：
Lmdsey, a Certified Fraud Examiner (CFE). has been retained to investigate allegations of bribery and kickbacks allegedly committed by a member of an organization's procurement department. Lindsey conducts an interview during which one of the accused's colleagues states that they overheard the accused discussing a free tnp received from one of the organization's vendors. Which type of evidence would the interviewee's statement be considered?
A. Verbal evidence
B. Documentary evidence
C. Inconclusive evidence
D. Testimonial evidence
正解：A

質問 4：
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. Identify paychecks with amounts over a certain limit
B. Compare book and tax depreciation and indicate variances
C. Summarize large invoices by amount and vendor
D. All of the above
正解：C

質問 5：
Susan, a Certified Fraud Examiner (CFE). is conducting an ad mission-seeking interview of Beth, a fraud suspect. After Susan gave Beth a suitable rationalization for her conduct. Beth continued her denials, giving various alibis. Which of the following would be the LEAST EFFECTIVE technique for Susan to use in this situation?
A. Displaying all the evidence she has against Beth at once
B. Discussing some of Beth's prior deceptions
C. Displaying evidence that specifically contradicts Beth's alibis
D. Discussing the testimony of other witnesses
正解：A

質問 6：
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 7：
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

質問 8：
Boyd, a Certified Fraud Examiner (CFE). was hired to trace Lottie's financial transactions. During his investigation. Boyd obtains records of electronic payments that Lottie made during the past five years. Which of the following are these records MOST LIKELY to reveal?
A. The assets that Lottie has purchased
B. The market value of any real property Lottie owns
C. If Lottie is skimming her employer's funds
D. The division and distribution of Lottie's assets
正解：A