Andrew wants to use a confidential informant in his investigation. He plans to compensate the informant with cash and obtain a receipt. He also plans to identify his source in a memorandum and his final report using only the informant's initials. Which of Andrew's plans is NOT considered a best practice when using an informant?
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?
Eugene is conducting an admission-seeking interview of a suspect. During the interview, the suspect frequently looks away from Eugene while responding to questions. Eugene can safely conclude that the suspect is dishonest due to his failure to maintain eye contact.
Assuming that a jurisdiction has prohibited pretexting with financial institutes, which of the following actions would constitute illegal pretexting?
Which of the following statements about how fraud examiners should approach fraud examinations is FALSE?
Which of the following is considered a best practice for preserving the confidentiality of a fraud investigation?
Jana. 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?
Elizabeth, a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview with Shannon, a fraud suspect. Shannon is seated approximately five feet away from Elizabeth in an empty room The room has several pictures and posters on the wall, and the door is closed According to admission-seeking interview best practices, what change should Elizabeth make to the interview environment to increase the chances of the interview's success?
Which of the following is NOT a best practice for obtaining a signed statement?
Which of the following is a measure that can help avoid alerting suspected perpetrators who are under investigation?
Lisa, a fraud examiner at a private company, receives an anonymous call from a potential whistleblower. The whistleblower is hesitant to reveal their identity but will do so if it can be Kept fully confidential. Which of the following statements is MOST ACCURATE?
Tyson, a fraud examiner, is planning an interview with Brianna. the girlfriend of the central suspect in Tyson's investigation. Previous interviews with others have revealed that Brianna tends to be very protective of her boyfriend How should Tyson approach the interview with Brianna?
Which of the following is a common characteristic that asset hiders look for in the financial vehicles they use to conceal their assets?
If the following statements were included in a fraud examination report of a qualified expert, which of them would be IMPROPER?
Misty, a fraud investigator, is interviewing Larry, who she suspects has been embezzling company funds. Which of the following is NOT a recommended sequence in which Misty should ask Lam/ questions?
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?
Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?
Martin is a fraud examiner. He contacts Dianne for the purpose of conducting a routine, information-gathering interview. Dianne says that she wants her coworker. Sheila, whom Martin also plans to interview, to be present during the interview. Martin should:
Shane, a Certified Fraud Examiner (CFE). is investigating Larsen. who is active on various social networking sites. Shane wants to search and extract information from Larson's social media postings so that it can be used in court as evidence Which of the following is the MOST ACCURATE statement regarding what Shane should do when conducting a social media investigation of Larsen?
Which of the following is the MOST IMPORTANT question for a fraud examiner to ask before commencing a legal action to recover assets?
When planning for the interview phase of an investigation, which of the following steps should NOT be taken by the fraud examiner?
Which of the following is NOT a step a fraud examiner must take before seizing evidence in a digital forensic investigation?
Which of the following is NOT true with regard to tracing the disposition of loan proceeds?
Which of the following is NOT true about observing the reactions of interview subjects?
When planning for the interview phase of an investigation, which of the following steps should NOT be taken by the fraud examiner?
Which of the following is NOT one of the main limitations of conducting a search for public records using online databases?
Management at Oak Company has asked Arthur, an internal auditor, to implement a data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Arthur conduct first to MOST effectively use data analysis techniques for such an initiative?
Rachel, a fraud suspect, has decided to confess to Linda, a Certified Fraud Examiner (CFE). In obtaining a verbal confession from Rachel. Linda should obtain all of the following items of information EXCEPT:
Which of the following types of data is BEST suited for a BenfordTs Law analysis?
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?
Which of the following would be most useful in determining when a specific document file was created?
Tony, a fraud examiner, believes that vendors might be submitting multiple invoices for the same sales with the hope that they will be paid more than once. He wants to ensure that no two invoices in the system have the same number. Which of the Mowing data analysis functions would be most useful for this test?
Which of the following is the LEAST ACCURATE statement about seizing a computer for examination?
Why is it necessary to image a seized computer's hard drive for forensic analysis?
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.
Marcus is trying to locate the financial statements of Acme Airlines, a multinational publicly traded corporation. Which of the following sources would be MOST EFFECTIVE for finding this information?
Which of the following is a recommended strategy when conducting admission-seeking interviews?
Which of the following statements concerning access to nonpublic records is FALSE?
Which of the following statements concerning access to nonpublic records is MOST ACCURATE?
Which of the following sets of numbers could a fraud examiner MOST LIKELY benefit from running a Benford’s Law analysis on?
Which of the following is the MOST ACCURATE statement regarding the analysis phase in digital forensic investigations?
If your suspect is spending suspected illicit funds on consumables (e.g.. travel and entertainment) and you need to prove their illicit income circumstantially, which of the following methods of tracing assets would yield the BEST result?
Pedro, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Manuel, a fraud suspect. After Pedro diffused Manuel's alibis. Manuel became withdrawn and stowty began to slouch m his chair, bowing his head and beginning to cry. What should Pedro do now?
Assuming that a jurisdiction has prohibited pretexting against financial institutions, which of the following actions would constitute illegal pretexting?