Pass the ACFE Certified Fraud Examiner CFE-Investigation Questions and answers with CertsForce

Tracing loan proceeds can reveal previous civil offenses committed by the subject

Tracing loan proceeds can determine if the proceeds were deposited into hidden accounts

Tracing loan proceeds can uncover previously unknown witnesses

Tracing loan proceeds can determine if hidden accounts were used for loan payments.

In most examinations, fraud examiners should start interviewing the least involved candidates and proceed toward those who are potentially more involved.

When conducting fraud examinations, fraud examiners should start with specific details and move toward more general information.

When conducting fraud examinations, fraud examiners should adhere to the fraud theory approach.

When conducting fraud examinations, fraud examiners should begin with general information that is known and then move to the more specific details.

Correlation analysis

Duplicate testing

Verifying multiples of a number

Ben ford’s Law analysis

Imaging enables the retrieval of data from the suspect computer directly via its operating system.

Imaging prohibits access to the suspect computer's hard drive by individuals not professionally trained in forensic analysis

Imaging creates pictures of the suspect computer system and its wires and cables

Imaging allows for the analysis of data from a suspect computer without altering or damaging the original data in any way

Document notes for each interview separately, nduding those for electronic recordings.

Write down verbatim all of (he information that the subject provides during the interview

Err on the side of taking too many notes rather than too few.

Note impressions regarding the subject's guilt or innocence.

Many copiers connect via parallel cables, which store and transmit copy job data.

Most copiers store, process, and transmit data m a cloud environment

Many copiers have internal hard drives that might contain information relevant to a fraud examination

Most copiers today are nonimpact copiers, meaning that they store copied images indefinitely.

A fraud response plan outlines the actions an organization will take when suspicions of fraud have arisen.

A fraud response plan should create an environment to minimize risk and maximize the potential for success

A fraud response plan must be simple to understand and administer

A fraud response plan should specify how every fraud examination should be conducted regardless of the type of fraud

"Did you commit any misconduct against the company?"

"Do you know what the punishment is for violations like this'5"

"Do you know who might have defrauded the company?"

"How many jobs have you had before this one?’

"When asked a second time about the amount of funds missing, the suspect contradicted their previous testimony."

"The evidence shows that between S1 million and S1.5 million in assets were transferred to an offshore account."

"The organization must address the inadequate separation of accounting duties to prevent such an event from happening again."

"In light of all the evidence, the suspect is most likely guilty of fraud against the organization."

Counter the denial by arguing with George until further denials are futile

Use a delaying tactic to interrupt the denial

Remind George he has to tell the truth or face perjury.

Allow George to continue denying the charge.