ACFE Certified Fraud Examiner - Investigation - CFE-Investigation Exam Practice Test

A. "The organization must address the inadequate separation of accounting duties to prevent such an event from happening again."

B. "When asked a second time about the amount of funds missing, the suspect contradicted their previous testimony."

C. "The evidence shows that between S1 million and S1.5 million in assets were transferred to an offshore account."

D. "In light of all the evidence, the suspect is most likely guilty of fraud against the organization."

A. Write down verbatim all the information that the subject provides

B. Note impressions regarding the subject's guilt or innocence.

C. Err on the side of taking too few notes rather than too many.

D. Covertly record all interviews with potential suspects.

A. Falsely claiming to be the spouse of an account holder to access bank records

B. Withdrawing another person's funds using a stolen bank account number and PIN

C. Making purchases with a credit card account under a fictitious identity

D. Digging through a person's trash to obtain their bank account information

A. False

B. True

A. Request a copy of the information from the social media platforms.

B. Download and preserve the information from the social media sites so that it can be established as authentic if used in court.

C. Save links of the social media postings and pages in a web browser.

D. Conduct a forensic shutdown of a computer to preserve the metadata from the social media sites and profiles visited.

A. Whether the evidence is direct or circumstantial

B. Whether further litigation related to the case is likely to occur in the future

C. Whether a summary of the evidence was included in a fraud examination report

D. Whether the evidence is digital or tangible

A. The primary concern when analyzing digital evidence is to maintain the integrity of the data at all times

B. When analyzing data for evidence, fraud examiners should look for exculpatory evidence But not inculpatory evidence

C. During the analysis phase, it is best to use just one forensic tool for identifying, extracting, and collecting digital evidence

D. The analysis phase of digital forensic investigations should not commence unless it is venfied that the suspect devices do not contain relevant data

A. Files that have been overwritten

B. Websites visited

C. Communications sent via instant messenger

D. Time and date information about files

A. Discussing the testimony of other witnesses

B. Displaying evidence that specifically contradicts Beth's alibis

C. Displaying all the evidence she has against Beth at once

D. Discussing some of Beth's prior deceptions