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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q78-Q83):

NEW QUESTION # 78
Which of the following is a best practice for obtaining a signed statement?

A. Include all of the subject's offenses, whether related or not, in a angle document.
B. Have two individuals witness the signing of the document when possible.
C. Have the suspect write out the entire statement in their own handwriting
D. Make sure that everything is included in the signed statement and that no addendum are made

Answer: B

Explanation:
Best practice for signed statements:
* Fraud examiners should prepare the statement, keep it concise, and ensure voluntariness and intent are clear.
* While not legally required, it isrecommendedthat two individuals witness the signing.#Answer: C.
Have two individuals witness the signing of the document when possible

NEW QUESTION # 79
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 # 80
Which of the following sets of numbers could a fraud examiner MOST LIKELY benefit from running a Benford's Law analysis on?

A. Employee identification numbers
B. Vendor invoice amounts
C. Bank account numbers
D. Telephone numbers

Answer: B

Explanation:
Benford's Law applies to naturally occurring sets of numbers such asinvoice amounts, expense reports, and transaction data. The Fraud Examiners Manual shows Benford's Law tests applied to vendor payments to detect anomalies like duplicate or inflated invoices. Telephone numbers, employee IDs, and bank account numbers areassigned numbersand do not follow Benford's distribution, so they are unsuitable for this test.

NEW QUESTION # 81
When documenting interviews, it is BEST practice for the interviewer to:

A. Write down verbatim all of (he information that the subject provides during the interview
B. Err on the side of taking too many notes rather than too few.
C. Note impressions regarding the subject's guilt or innocence.
D. Document notes for each interview separately, nduding those for electronic recordings.

Answer: D

NEW QUESTION # 82
Which of the following is the LEAST ACCURATE statement about seizing a computer for examination?

A. When seizing a computer for examination, the seizing party should took around the area for passwords because many people leave passwords near their computers
B. When taking a computer for examination, if the computer is off. it should remain off when it is removed.
C. Before removing a computer system from a scene for further analysis, it is important to document the system's setup with photographs or diagrams.
D. When seizing a computer that is running, it is acceptable for a fraud examiner to review the files contained on the machine prior to seizing it.

Answer: D

NEW QUESTION # 83
......

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