Investigation Techniques

Which of the following can be obtained from a wire transfer record?
A. The name of the sender or originator
B. The sending institution’s accreditation type
C. The recipient’s government identification number
D. The name of the receiving institution’s registered agent

Charles, a fraud examiner, accuses George of fraud during an admission-seeking interview. George immediately denies the charge. How should Charles respond to George’s denial?
A. Counter the denial by arguing with George until further denials are futile.
B. Use a delaying tactic to interrupt the denial.
C. Remind George he has to tell the truth or face perjury.
D. Allow George to continue denying the charge.

When reporting the results of a fraud examination, it is best to include copies (not originals) of important documents in the formal report.
A. True
B. False

Which of the following is a best practice for obtaining a signed statement?
A. Make sure that everything is included in the signed statement and that no addendums are made.
B. Have two individuals witness the signing of the document when possible.
C. Include all of the subject’s offenses, whether related or not, in a single document.
D. Have the suspect write out the entire statement in his own handwriting.

Dennis, a fraud investigator, is interviewing Richard, a fraud suspect. During the interview, Dennis suspects that Richard is not answering questions honestly. To gauge Richard’s credibility, which type of question should Dennis ask?
A. Assessment
B. Open
C. Rhetorical
D. Leading

Which of the following statements concerning a well-written fraud examination report is most accurate?
A. The report should convey all information provided by witnesses.
B. The report writer should avoid technical jargon where possible.
C. Only relevant facts that support the fraud allegation should be included in the report.
D. Signed copies of the fraud examiner’s interview notes should be used to report interview details.

Which of the following should be done to prepare an organization for a formal fraud investigation?
A. Inform the subject that he is under investigation.
B. Notify key decision makers that the investigation is about to begin.
C. Notify all managers about the investigation, explaining why it is happening and who is involved.
D. Send an email to all employees explaining the investigation’s purpose.

Why is it necessary to image a seized computer’s hard drive for forensic analysis?
A. To prohibit access to the suspect computer’s hard drive by individuals not professionally trained in forensic analysis
B. To allow for the analysis of data from a suspect computer without altering or damaging the original data in any way
C. To create pictures of the suspect computer system and its wires and cables
D. To enable the retrieval of data from the suspect computer directly via its operating system

Which of the following statements would be IMPROPER if included in the fraud examination report of a CFE who is also qualified as an accounting expert?
A. “The company’s internal controls were wholly inadequate to prevent this type of violation and should be remediated at the earliest possible time.”
B. “Based on statements he made to me, it is my assessment that the suspect has a dishonest disposition.”
C. “From my examination, it appears that the company’s financial statements were not presented in accordance with generally accepted accounting principles.”
D. “The evidence shows that expenses in excess of $5 million were omitted from the company’s financial statements.”

David, an interviewer with little experience, asks Smith, the respondent, the following question: “Were you aware that the signature was forged, and why didn’t you tell anyone earlier?” This kind of question is called a _ question.
A. Double-negative
B. Free narrative
C. Controlled answer
D. Complex

When a Certified Fraud Examiner conducts a fraud examination, he must proceed as though:
A. The suspect is guilty.
B. After the suspect is terminated, the case will end.
C. The case will end in litigation.
D. The matter will be resolved completely internally.

Which of the following statements about data mining is INCORRECT?
A. Data mining is an effective way for fraud examiners to develop fraud targets for further investigation.
B. Data mining is the science of searching large volumes of data for patterns.
C. Data mining can be used to streamline raw data into understandable patterns.
D. Data mining is used to recover deleted data from a computer system.

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