QUESTION 88
Butler, a Certified Fraud Examiner (CFE), needs to obtain a copy of a statement that the chief executive officer (CEO) of Accord Investments, a venture capital firm, posted on the firm’s website sometime last year. Unfortunately, the quote has been removed from the website. Which of the following resources would be the BEST choice for Butler to consult to find an earlier version of the web page that he needs?

QUESTION 89
Jackson, a Certified Fraud Examiner (CFE). is analyzing Elm Company’s accounts payable data to identify anomalies that might indicate fraud. Which of the following is the MOST EFFECTIVE data analysis function that Jackson could use to look for potential fraud in accounts payable?

QUESTION 90
Louis, a Certified Fraud Examiner (CFE). is investigating a potential internal fraud case originating from a whistteblower tip about embezzlement. He discovers that the organization purportedly affected by the embezzlement recorded the tip in a memorandum. Which type of evidence would the memorandum be considered?

QUESTION 91
Which of the folloping terms refers to a process of resolving allegations of fraud from inception to disposition?

QUESTION 92
Which of the following is TRUE of a well-written fraud examination report?

QUESTION 93
Which of the following is NOT one of the main limitations of conducting a search for public records using online databases?

QUESTION 94
A fraud examiner contacts a witness regarding an interview. If the respondent says. ‘I’m too busy.” how should the fraud examiner react?

QUESTION 95
Gilbert is preparing to conduct a covert investigation. Before acting, he wants to wnte a memorandum documenting his plan. Which of the following pieces of information should he include in this memorandum?

QUESTION 96
When a fraud examiner is conducting an examination and is in the process of collecting documents, the fraud examiner should:

QUESTION 97
Jade, a Certrfied Fraud Examiner (CFE). is conducting an internal investigation in which an employee is suspected of stealing inventory and selling it through a possible shell company called Hidden Finds. LLC. When Jade tries to check Hidden Finds’ website, a message appears that redirects customers to a web address that ends with onion To view the website’s content. Jade will need to install a specialized web browser that enables her to access which of the following?

QUESTION 98
Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Delta, a fraud suspect. In establishing a rationalization. Beta says to Delt a. “I know you didn’t do this for yourself: it was for your family.” This technique seeks to establish rationalization by:

QUESTION 99
A fraud examiner is based m the United States, a non-European Union (EU) country, and is collecting personal information from their company’s human resources (HR) files about an employee based in Spain, an EU country Based on these facts, the fraud examiner would need to comply with the EU’s General Data Protection Regulation (GDPR) when conducting their internal investigation.

QUESTION 100
Sylvia, a novice interviewer, asks Adam, the respondent, the following question: “Didn’t you know that something wasn’t right?” This kind of question is called a_____________question.

QUESTION 101
Which of the following statements about fraud response plans is FALSE?

QUESTION 102
Which of the following questions would be most effective when starting the calibration process during an interview?

QUESTION 103
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 called a_____________question

QUESTION 104
Which of the following statements about how fraud examiners should approach fraud examinations is FALSE?

QUESTION 105
Which of the following sources of information is usually considered to be the MOST IMPORTANT in tracing a subject’s assets?

QUESTION 106
Which of the following is the MOST ACCURATE statement concerning the volatility of digital evidence?

QUESTION 107
Cynthia is preparing to conduct a covert investigation Prior to conducting surveillance of her subject, she creates a memorandum outlining the basis for her operation. Which of the following pieces of information should she Include In her memorandum?

QUESTION 108
Christopher, a fraud examiner, is conducting an admission-seeking interview with Jennifer, an employee suspected of stealing cash. Which of the following is the LEAST EFFECTIVE phrasing for Christopher to use when posing an admission-seeking question to Jennifer?

QUESTION 109
If your suspect is investing alleged illicit funds in items that will increase their net worth and you need to prove their illicit income circumstantially. which of the following methods of tracing assets would yield the best result?

QUESTION 110
Eugene is conducting an admission-seeking interview of a suspect. During the interview the suspect frequently looks away from Eugene while responding to questions. Eugene can safely conclude that the suspect Is dishonest due to his failure to maintain eye contact.

QUESTION 111
Which of the following n NOT one of the basic types of Informational questions interviewers use to gather unbiased, factual Information?

QUESTION 112
Marcus is trying to locale me financial statements of Acme Airlines a multinational publicly traded corporation. Which of the following sources would be most effective tor finding this Information?