CFE-Investigation Test Dump & CFE-Investigation Visual Cert Exam

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q76-Q81):

NEW QUESTION # 76
Which of the following is NOT true about observing the reactions of interview subjects?

A. To effectively observe reactions, an interviewer should move from less sensitive to more sensitive questions as the interview progresses.
B. Emotive words should be used early in the interview to observe the respondents emotional reaction.
C. The interpretation of an interview subject's reactions requires specific skills on the part of the interviewer.
D. The observation of a subjects body language is often just as important as the observation of the words used by the subject.

Answer: B

NEW QUESTION # 77
Steve, a Certified Fraud Examiner (CFE). was interviewing Michelle, a fraud suspect. Dunng the first part of the interview. Michelle was attentive. However, when he asked her more direct questions about the fraud, she suddenly seemed unconcerned, alternately chewing on her pen cap and picking at a loose piece of fabric on the arm of her chair. From this conduct. Steve is likely to conclude that Michelle

A. Is being deceptive
B. Does not know the answers to Steve's questions
C. Is telling the truth
D. Is feeling bored by the interview process

Answer: A

NEW QUESTION # 78
If the following statements were included in a fraud examination report of a qualified expert, which of them would be IMPROPER?

A. "When asked a second time about the amount of funds missing, the suspect contradicted their previous testimony."
B. "The evidence shows that between S1 million and S1.5 million in assets were transferred to an offshore account."
C. "In light of all the evidence, the suspect is most likely guilty of fraud against the organization."
D. "The organization must address the inadequate separation of accounting duties to prevent such an event from happening again."

Answer: C

NEW QUESTION # 79
Management at Oak Company has asked Arthur, an internal auditor, to implement a data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Arthur conduct first to MOST effectively use data analysis techniques for such an initiative?

A. Cleanse and normalize the data
B. Analyze the data.
C. Build a profile of potential frauds.
D. Obtain the data.

Answer: C

NEW QUESTION # 80
When documenting interviews, it is best practice for the interviewer to.

A. Err on the side of taking too few notes rather than too many.
B. Write down verbatim all the information that the subject provides
C. Covertly record all interviews with potential suspects.
D. Note impressions regarding the subject's guilt or innocence.

Answer: A

Explanation:
TheFraud Examiners Manualadvises:
"Do not slow down the interview process for note-taking. Instead, jot down key words ... In general, it is better to err on the side of taking too few notes rather than too many." Therefore, the best practice isC.

NEW QUESTION # 81
......

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CFE-Investigation Test Dump & CFE-Investigation Visual Cert Exam

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ACFE - CFE-Investigation - Certified Fraud Examiner - Investigation Exam Unparalleled Test Dump

ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q76-Q81):

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