最新的ACFE CFE-Investigation免費考試真題

問題1

Elsa, a fraud examiner at ABC Corp., is interviewing Leah, a fraud suspect. Leah allegedly committed a fraud scheme that resulted in a loss of $200,000 for ABC. Elsa asks Leah directly whether she was involved in the fraud. Which of the following responses from Leah is MOST LIKELY an indication that she is being deceptive?

A. "No, I have never stolen anything from ABC."

B. "I had no involvement with the scheme."

C. "No, I did not commit fraud against ABC."

D. "Why would I do something like that?"

正確答案: D

說明：（僅 Fast2test 成員可見）

問題2

If an important witness becomes hostile and argumentative during an interview, the interviewer should generally.

A. Avoid reacting to the witness.

B. Try to reason with the witness

C. Refute the witness's arguments

D. Terminate the interview.

正確答案: A

說明：（僅 Fast2test 成員可見）

問題3

Management at First Choice Inc. suspects that Nathan, its chief financial officer (CFO), has been embezzling funds. It hires Reina. a Certified Fraud Examiner (CFE), to investigate the matter When conducting the fraud examination. Reina should proceed as though;

A. The case will end in litigation.

B. Nathan is guilty

C. After Nathan is terminated, the case will end

D. The matter will be resolved completely internally.

正確答案: A

問題4

Al needs to know the location of the principal office and the initial shareholders of a company he is investigating. Which of the following would be the BEST source of this reformation?

A. The shareholder data form filed with the World Bank

B. The utility records in the municipality where the corporation has its principal office

C. The contractual documents regarding real properly owned by the corporation

D. The organizational filings with the government of the jurisdiction in which the company is incorporated

正確答案: D

說明：（僅 Fast2test 成員可見）

問題5

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.

A. False

B. True

正確答案: B

說明：（僅 Fast2test 成員可見）

問題6

Which of the following is NOT a function of a fraud examination report?

A. To communicate the fraud examiner's qualifications for providing opinions about the case

B. To corroborate previously known facts

C. To convey all the evidence necessary for other parties to thoroughly evaluate the case

D. To add credibility to the fraud examiner's work

正確答案: A

說明：（僅 Fast2test 成員可見）

問題7

Which of the following is INCORRECT with regard to locating individuals using online records?

A. Online records are very useful in locating subjects whose whereabouts are unknown

B. Before engaging in a search the fraud examine' should know the mod powerful and useful '>Des of searches

C. Obtaining a past address of the subject should be the first step in trying to locate a subject using online records.

D. If an individual has moved, obtaining a past address is usually of no help

正確答案: D

說明：（僅 Fast2test 成員可見）

問題8

Which of the following is the MOST ACCURATE statement concerning the volatility of digital evidence?

A. The failure to preserve the integrity of digital evidence could result in evidence being deemed inadmissible in a legal proceeding

B. Digital evidence is more volatile than tangible evidence because digital evidence is subject to claims of spoliation, whereas tangible evidence is not.

C. Digital evidence is more volatile than tangible evidence because the rules of admissibility for digital evidence are stricter than such rules for tangible evidence.

D. If the integrity of digital evidence is violated, it can often be restored through a digital cleansing process

正確答案: A

說明：（僅 Fast2test 成員可見）

問題9

Which of the following terms refers to a process of resolving allegations of fraud from inception to disposition?

A. Fraud assessment

B. Fraud theory

C. Forensic methodology

D. Fraud examination

正確答案: D

最新的ACFE Certified Fraud Examiner - Investigation - CFE-Investigation免費考試真題

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