CFE-Investigation New copyright Materials & Authentic CFE-Investigation copyright Questions

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ACFE Certified Fraud copyrightiner - Investigation copyright Sample Questions (Q71-Q76):

NEW QUESTION # 71
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.

Answer: B

Explanation:
TheFraud copyrightiners Manualdefines double-negative questions as those containingtwo forms of negation in a single clause. They are confusing and "often suggest an answer opposite to the correct one." The copyrightple given is almost identical to the question here:
"Didn't you suspect that something wasn't right?".
Thus, Sylvia's question is adouble-negative question, which should be avoided.


NEW QUESTION # 72
During an interview, Alex asked a fraud suspect if he could retrieve the suspect's account records from her bank. The suspect said, "yes." but she did not provide consent in writing Although the suspect orally consented, the suspect's bank is NOT required to allow Alex to access the suspect's account records at this point.

Answer: B


NEW QUESTION # 73
Baker, a Certified Fraud copyrightiner (CFE), is assigned to the internal audit department of the ABC Company.
He is getting ready to conduct an interview with another company employee who might be Involved In a fraud In general whit We should Baker use in the introduction to the employee?

Answer: B


NEW QUESTION # 74
Vishal, a Certified Fraud copyrightiner (CFE). has just initiated an interview with Steve, a fraud suspect. After a short introduction. Vishal jokes about the fact that he and Steve are wearing the same tie and then proceeds to ask Steve about the previous night's major sporting event Vishal is attempting to

Answer: B


NEW QUESTION # 75
Which of the following statements would be IMPROPER if included in the fraud copyrightination report of a Certified Fraud copyrightiner (CFE) who is also qualified as an accounting expert?

Answer: A

Explanation:
Fraud copyrightiners mustnot opine on guilt, innocence, intent, or disposition. Reports should focus onfacts and expert conclusions within their field. The Manual stresses:
"The fraud copyrightiner should refrain from expressing opinions as to the guilt or innocence of any person or entity. Such conclusions are reserved for the trier of fact" (Fraud copyrightiners Manual, Reporting section).
Options A, B, and D relate toaccounting and internal control assessments, which fall within an accounting expert's scope. OnlyCis improper because it speculates about the suspect's character or intent, which is outside the CFE's role.


NEW QUESTION # 76
......

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