CFE-Investigation Sample Questions Answers

Accessibility

Transparency

Exclusivity

Traceability

The transition from the accusation to the confession should occur when the accused supplies the first detailed information about the offense.

Fraudsters tend to overestimate the amount of funds involved in the offense to relieve themselves of the guilt of their dishonest actions.

If the subject lies about an aspect of the offense in the process of confessing, it is best to proceed initially as if the falsehood has been accepted as truth.

The three general approaches to obtaining a verbal confession are chronologically, by transaction, or by event.

Shane should conduct a forensic shutdown of his computer to preserve the metadata in the social networking sites.

Shane should preserve the information from the social networking sites so that it can be established as authentic if used in court.

Shane should email himself the links of the postings so that he can retrieve them later.

Shane should preserve the information by saving the links of the postings in his 'bookmarks"

A victim of fraud wants to facilitate the recovery of criminal proceeds.

An employer wants to know if an employee is falsifying regulatory reports

An attorney wants to evaluate an expert's financial report

An entity needs to find hidden relationships in big data that otherwise would not be discovered.

Online public records searches are limited in the jurisdictions they cover.

Public records database companies are difficult to find.

Online coverage of public records varies widely from jurisdiction to jurisdiction

The timeliness and accuracy of information in online databases must be validated

Avoid reacting to the witness.

Refute the witness's arguments

Try to reason with the witness

Terminate the interview.

True

False

"Do you know who had access to the file?"

"Are you familiar with the company's policies regarding ethics?"

"Have you committed any misconduct against the company?"

"How long have you been in this department?"

The institution's branch addresses

The institution's licenses or certifications

The institution's tax statements

The institution's client loan profiles

Overwritten files

Deleted until

Deleted link (shortcut) files

Hidden files

To establish that the confessor regrets committing the act

To obtain a valid confession from a culpable individual

To verify that the accused mistakenly committed the act

To determine whether the subject's responses are credible

Obtaining personal health care records

Accessing banking records to trace assets

Reviewing a company's business filings

Analyzing an individual's personal mobile phone records

Lisa may offer the whistleblower full confidentiality because they are not a suspect

Lisa should explain that she will try her best to keep the whistleblower"s identity confidential.

Lisa should state that she will not be able to keep the whistleblower's identity confidential because all information must be disclosed to management

Lisa may promise the whistleblower full confidentiality, even if she knows her statement is untrue, because the lie is ultimately beneficial to her employer.

That all reasonable investigative steps have been taken

That the interview's time and location can be controlled

That no other person was involved in the fraud in question

That the interview's subject matter can be controlled

Local court records

Commercial filings

Building permit records

Voter registration records

Leave the room for a short lime

Ask Manuel to sit up straight

Demand that Manuel stop crying.

Present an alternative question.

Double-negative

Free narrative

Controlled answer

Complex

Operating system partition

Internet activity data

The system log

The document's metadata

Interview Dierdre and Matthew separately.

Interview Dierdre and Matthew at the same time, but bring in a second interviewer

Interview Dierdre and Matthew at the same time by himself

Allow Matthew to be present as a silent observer.

Compare book and tax depreciation and indicate variances

Identify paycheck amounts over a certain limit

Review recurring monthly expenses and compare to posted/paid invoices

All of the above

The report should convey all Information provided by witnesses

Only relevant facts that support the fraud allegation should be included in the report

The report writer should avoid technical jargon where possible

Signed copies of the fraud examiner's interview notes should be used to report interview details

Once a criminal case is filed, all records obtained by the government are considered public records

Nonpublic records cannot be obtained by subpoena or legal order in a civil action

In most junsdictions. banks are allowed to turn over a suspect's account information directly to a fraud victim when there is adequate evidence of wrongdoing.

The government usually will not share nonpublic records with a fraud victim during an investigation into the underlying fraud.