ACFE Certified Fraud Examiner (CFE) - Fraud Investigations and Legal Issues 認定 CFE-Fraud-Investigations-and-Legal-Issues 試験問題:

1. Marilyn, a Certified Fraud Examiner (CFE). is reasonably sure that Shelly, her primary suspect, committed the fraud in question Before scheduling an admission-seeking interview with Shelly. Marilyn should be reasonably sure of all of the following EXCEPT:

A) That all reasonable investigative steps have been taken
B) That no other person was involved in the fraud in question
C) That the interview ' s time and location can be controlled
D) That the interview ' s subject matter can be controlled

2. Which of the following statements about the process of obtaining a verbal statement of admission is MOST ACCURATE?

A) The interviewer should transition from the accusatory process to the verbal statement of admission after the subject has provided all known details of the offense.
B) The interviewer should obtain a verbal admission either chronologically, by transaction, or by event, depending on the circumstances of the case.
C) The interviewer should resolve any discrepancies in the subject's statement as they arise before proceeding with the interview.
D) The interviewer should assume that the subject is providing accurate amounts regarding funds involved in the fraud.

3. Which of the following is true regarding the authentication of evidence in most common law systems?

A) For evidence to be authenticated, it must be reviewed and voted on by a jury.
B) Digital records cannot be authenticated through a written certification by the custodian of records.
C) A party can introduce authenticated exhibits as evidence at trial even if the items are not relevant.
D) The purpose of authentication is to show that the evidence is what the party claims it is.

4. Talia has been hired by SBS Inc. to implement a new data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Talia conduct first to MOST EFFECTIVELY use data analysis techniques for such an initiative?

A) Cleanse and normalize the data.
B) Identify the relevant data
C) Build a profile of potential frauds.
D) Monitor the data.

5. Which of the following statements is MOST ACCURATE regarding how a fraud examiner should prepare for an interview with a subject from a different jurisdiction?

A) A fraud examiner should find out whether there are limitations on the use of information obtained during an interview
B) A fraud examiner does not need to research cultural considerations such as personal space and eye contact.
C) Failing to observe cultural norms is not a concern if the interviewer is from a different country than the interviewee
D) Consulting with legal counsel is only necessary when an investigation spans multiple junsdictions

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