CFE-Investigation Key Concepts, CFE-Investigation Latest Test Questions

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q11-Q16):

NEW QUESTION # 11
Which of the following is NOT an advantage to using link analysis in a fraud investigation?

Answer: A

Explanation:
Link analysis is described as avisual analytic toolthat:
* "Tracks the movement of money,"
* "Demonstrates complex networks,"
* "Helps identify indirect relationships with several degrees of separation," and
* "Discovers communications, patterns, and trends."
It doesnotdisplay financial ratios-that belongs to traditionalfinancial statement/ratio analysis.


NEW QUESTION # 12
Which of the following is the LEAST ACCURATE statement about seizing a computer for examination?

Answer: B

Explanation:
The manual states:
"When seizing a computer that is running, the party seizing the system should not, in most situations, search the computer for evidence because doing so might damage and taint relevant evidence." Thus,B is the least accurate statement.


NEW QUESTION # 13
Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Delta, a fraudsuspect. In establishing a rationalization. Beta says to Delta. "I know you didn't do this for yourself: it was for your family." This technique seeks to establish rationalization by:

Answer: A

Explanation:
Duringadmission-seeking interviews, fraud examiners often employrationalization techniquesto help the suspect justify their misconduct and make it easier to confess. One of these rationalizations is thealtruistic appeal.
From the2014 International Fraud Examiners Manual:
"Facilitators of communication are those socio-psychological forces that make conversations, including interviews, easier to accomplish. These facilitators require a basic understanding of what motivates people.
The facilitators are: fulfilling expectations, recognition,altruistic appeals, sympathetic understanding, new experience, catharsis, need for meaning, and extrinsic rewards." From theCFE Prep - Investigationsstudy guide:
"Facilitators of communication... include fulfilling expectations, recognition,altruistic appeals, sympathetic understanding, new experience, catharsis, need for meaning, and extrinsic rewards."
#Application to Scenario:
* Beta says:"I know you didn't do this for yourself; it was for your family."
* This is aclassic altruistic appeal- reframing the suspect's motive asselfless or for the benefit of others, rather than selfish wrongdoing.
* The purpose is toreduce internal resistanceto confessing by allowing the suspect to rationalize the act as being for a noble reason.


NEW QUESTION # 14
Which of the following are the classifications for the Corruption?

Answer: B


NEW QUESTION # 15
When a Certified Fraud Examiner (CFE) conducts a fraud examination the fraud examiner must proceed as though:

Answer: B


NEW QUESTION # 16
......

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