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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q100-Q105):

NEW QUESTION # 100
Which of the following is a factor that fraud examiners should consider when determining whether to dispose of evidence following the conclusion of a fraud examination?

Answer: D

Explanation:
TheFraud Examiners Manualnotes:
"Management of an organisation should ensure that the organisation has a proper and effective document retention policy in place... An effective policy requires clear retention protocols... and should be immobilised due to a pending investigation or foreseeable litigation." Thus, the existence of a document retention policy is a critical factor in deciding how to dispose of evidence.


NEW QUESTION # 101
Caroline, a fraud examiner, is conducting an admission-seeking interview with John, an employee suspected of stealing cash. Which of the following is the MOST effective phrasing for Caroline to use when posing an admission-seeking question to John?

Answer: D


NEW QUESTION # 102
Gamma, a Certified Fraud Examiner (CFE>, was conducting an admission-seeking interview of Delta, a fraud suspect. Gamma tells Delta, "It isn't like you took something from a friend or neighbor I can see how you could say. 'Well, this would be okay as long as it is the company and not my coworkers.' Isn't that right?" This technique seeks to establish rationalization by:

Answer: D


NEW QUESTION # 103
Which of the following is a reason why a subject's credit card records and statements can be useful in tracing investigations?

Answer: B

Explanation:
According to theFraud Examiners Manual:
"Credit card records are important in tracing assets... information on credit card charges might provide leads to identifying hidden assets. For example, if a fraud examiner notices that the subject used his credit card to purchase items at a marina, the fraud examiner should investigate further to determine if the subject owns a boat".
Therefore,Ais correct.


NEW QUESTION # 104
In response to an accusation made during an admission-seeking interview the subject Begins to voice a denial to the charge. How should the interviewer react to the first indication of a sublets denial'

Answer: A


NEW QUESTION # 105
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