CFE Investigation 시험 - ACFE실제시험문제와 답 - 100문항

Question No : 1

Which of the following is the MOST ACCURATE statement concerning the volatility, of digital evidence?

A.Digital evidence a more volatile than tangible evidence because digital evidence is subject to claims of spoliation, whereas tangible evidence is not.
B.Digital evidence is more volatile than tangible evidence because digital data can be altered or destroyed more easily than tangible information
C.The failure to preserve the integrity of digital evidence will not affect its admissibility in a legal proceeding
D.If the integrity of digital evidence is violated It can be easily restored using widely available data restoration programs

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Question No : 2

Which of the following is a common characteristic that asset hiders look for in the financial vehicles they use to conceal their assets?

A.Traceability
B.Liquidity
C.Transparency
D.Inaccessibility

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Question No : 3

Which at the following is the most accurate statement about fraud response plans?

A.A fraud response plan should specify how every fraud examination should be conducted regardless of the type of fraud
B.A fraud response plan should be complex and extremely detailed to most effectively protect against fraud
C.A fraud response plan should create an environment to maximize risk and minimize the potential for success
D.A fraud response plan outlines the actions an organization will take when suspicions of fraud have arisen

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Question No : 4

Why do fraud examiners perform analysis on unstructured or textual data?

A.To categorize data to reveal patterns sentiments and relationships indicative of fraud
B.To find an admission of fraud in an email or other communication that can be presented m court
C.To figure out whether someone is tying or telling the truth based on context dues
D.To determine whether the footnotes to the financial statements are fatly presented

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Question No : 5

Amanda needs to know the location of the principal office and the date of incorporation of a company she is investigating.
Which of the following sources would most likely contain these items of Information?

A.The company's income tax filings
B.The organizational fling with the government of the jurisdiction in which the company is incorporated
C.The contractual records of any real properly owned by the corporation
D.The comprehensive litigation fie in the local court in the jurisdiction in which the company is headquartered

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Question No : 6

Which of the following is INCORRECT with regard to locating individuals using online records?

A.Before engaging in a search, the fraud examiner should know the most powerful and useful types of searches.
B.If an individual has moved, obtaining a past address is usually of no help
C.Online records are very useful in locating subjects whose whereabouts are unknown
D.Obtaining a past address of the subject should be the first step in trying to locate a subject using online records.

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Question No : 7

Mary the payroll manager at Reed Co, suspects that there might be a ghost employee scheme occurring. She wants to ensure no two employees on the payroll have the same government Identification number.
Which of the following data analysis functions would be most useful for this test?

A.Benford's Law analysis
B.Linear regression
C.Duplicate search
D.Correlation analysis

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Question No : 8

Which of the following types of information would LEAST likely be found when searching external sources without the subject’s consent or a legal order?

A.A subjects employee personnel file
B.A witness s address
C.A competitor's ownership information
D.Assets owned by a subject

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Question No : 9

Which of the following is NOT true with regard to tracing the deposition of loan proceeds?

A.Tracing loan proceeds can Identify the presence of internal control weaknesses
B.Tracing loan proceeds can determine if the proceeds were deposited into hidden accounts
C.Tracing loan proceeds can determine if hidden accounts were used for loan payments
D.Tracing loan proceeds can uncover previously hidden assets

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Question No : 10

If the following statements were Included in a fraud examination report of a qualified expert, which of them would be IMPROPER?

A.the organization must address the inadequate segregation of accounting duties to prevent such an event from happening again.’’
B.The evidence shows that between S1 million and $1.5 million in assets were transferred to an offshore account".
C."In light of all the evidence the suspect is most Italy guilty of fraud against the organization
D.''When asked s second lima about the amount of funds missing the suspect contradicted their previous testimony"

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Question No : 11

Marilyn a Certified Fraud Examiner (CFE) is reasonably sure that Shelly, her primary suspect committed the fraud in question. Before scheduling an admission-seeking interview with Shelly. Marllyn should be reasonably sure of all of the following EXCEPT.

A.That the interview's time and location can be consoled
B.That no other person was invoked in the fraud in question
C.That the interview's subject matter can be controlled
D.That all reasonable investigative steps have been taken

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Question No : 12

Which of the following is NOT a common use of public sources of information?

A.Obtaining an individual’s credit records
B.Finding out about a person’s lifestyle
C.Developing background information on a subject
D.Corroborating or refuting witness statements

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Question No : 13

Misty, a fraud investigator is interviewing Larry, who she suspects has been embezzling company funds.
Which of the following is NOT a recommended sequence in which Misty should ask Larry question?

A.Ask questions in random order to prevent Larry from knowing what question comes next
B.Ask questions seeking general information before seeking details
C.Stat with questions about known information and work toward unknown information
D.Start with general questions and move toward specific questions

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Question No : 14

Which of the following usually is considered the most useful source of financial information available to fraud examiners in tracing a subjects assets?

A.Financial institution records
B.Service bills
C.Credit card statements
D.Paystubs

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Question No : 15

Delta, an Interviewer with little experience asks Sigma the respondent the following question. "Were you aware that the signature was forged and why didn't you tell anyone earlier?
This kind of question Is cased a______________ question.

A.Free narrative
B.Complex
C.Double-negative
D.Controlled answer

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ACFE CFE Investigation 시험