최신 CFE-Investigation 무료덤프 - ACFE Certified Fraud Examiner

문제1

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

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

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

D. The shareholder data form filed with the World Bank

정답: A

문제2

Jan
a. the controller of XYZ Company, notices that the company's hotel expenses increased substantially from the prior year She wants to check to see if this increase is reasonable by comparing hotel expenses from both years to the number of days XYZ"s employees traveled. Which of the following data analysis functions would be the MOST USEFUL in helping Jana analyze these two variables?

A. Correlation analysis

B. Duplicate testing

C. Verifying multiples of a number

D. Ben ford's Law analysis

정답: A

문제3

Which of the following statements would be IMPROPER if included in the fraud examination report of a Certified Fraud Examiner (CFE) who is also qualified as an accounting expert?

A. "The evidence shows that expenses in excess of $5 million were omitted from the company's financial statements "

B. "From my examination, it appears that the company's financial statements were not presented in accordance with generally accepted accounting principles "

C. "Based on statements the suspect made to me. it is my assessment that the suspect has a dishonest disposition."

D. "The company's internal controls were wholly inadequate to prevent this type of violation and should be remediated at the earliest possible time."

정답: C

문제4

Which of the following is a unique challenge of cloud forensics that is not encountered in traditional forensic practices?

A. Lack of corroborating evidence

B. Lack of trust from cloud providers

C. Lack of data control

D. Lack of relevant data

정답: C

문제5

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

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

C. Allow George to continue denying the charge.

D. Use a delaying tactic to interrupt the denial

정답: D

문제6

Which of the following questions would be most effective when starting the calibration process during an interview?

A. "How many jobs have you had before this one?'

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

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

D. "Did you commit any misconduct against the company?"

정답: A

문제7

Which of the following types of files is the most difficult to recover during a digital forensic examination?

A. Deleted until

B. Deleted link (shortcut) files

C. Overwritten files

D. Hidden files

정답: C

문제8

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. Consulting with legal counsel is only necessary when an investigation spans multiple junsdictions

C. A fraud examiner does not need to research cultural considerations such as personal space and eye contact.

D. Failing to observe cultural norms is not a concern if the interviewer is from a different country than the interviewee

정답: A

문제9

Nathaniel, a Certified Fraud Examiner (CFE). is investigating an alleged inventory theft scheme. While interviewing a subject, he asks, "When were you promoted to manager of the department?" This can BEST be described as a(n):

A. Complex question

B. Closed question

C. Leading question

D. Open question

정답: B

문제10

Which of the following questions would be MOST EFFECTIVE when establishing a baseline during an interview?

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

B. "How long have you been in this department?"

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

D. "Have you committed any misconduct against the company?"

정답: B

최신 CFE-Investigation 무료덤프 - ACFE Certified Fraud Examiner - Investigation

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