Certified Fraud Examiner CFE-Investigation Book

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Question 20

After completing all necessary investigative steps. Erica, a Certified Fraud Examiner (CFE), is reasonably sure that Justine, her primary suspect, committed the fraud in question. Before scheduling an admission-seeking interview with Justine, what else should Erica be reasonably sure of?

Options:

That Justine will confess to the accusation when prompted

That Justine's employer will take disciplinary action against Justine if she confesses

That the interview's time, place, and content can De controlled

That no other person was involved in the fraud n question

Question 21

Al needs to know the location of the principal office and the initial shareholders of a company he is investigating. Which of the following would be the BEST source of this reformation?

Options:

The organizational filings with the government of the jurisdiction in which the company is incorporated

The contractual documents regarding real properly owned by the corporation

The utility records in the municipality where the corporation has its principal office

The shareholder data form filed with the World Bank

Question 22

Which of the following is a reason why a person or organization might engage a fraud examiner to trace illicit transactions?

Options:

A victim of fraud wants to facilitate the recovery of criminal proceeds.

An employer wants to know if an employee is falsifying regulatory reports

An attorney wants to evaluate an expert's financial report

An entity needs to find hidden relationships in big data that otherwise would not be discovered.

Question 23

Anne used Will as a confidential informant in her investigation Anne listed information provided by Will in her final report, referring to him using his initials. She paid Will in cash and obtained a receipt for the transaction. Which of Anne's methods was NOT considered a best practice when using informants?