CFE-Investigation試験無料問題集（170題）「ACFE Certified Fraud Examiner

出題：1

Which of the following would be most useful in determining when a specific document file was created?

A. The document's metadata

B. Operating system partition

C. The system tog

D. Internet activity data

正解：C 解答を投票する

出題：2

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.

A. True

B. False

正解：A 解答を投票する

出題：3

Assuming that a jurisdiction has prohibited pretexting against financial institutions, which of the following actions would constitute illegal pretexting?

A. Setting up a bank account in an assumed name

B. Stealing a person's mail lo obtain the person's bank account number

C. Impersonating an account holder to access their bank records

D. Intentionally making false statements on loan applications

正解：C 解答を投票する

出題：4

Which of the following is the MOST ACCURATE statement about how fraud examiners shook! approach fraud examinations?

A. Fraud examinations should begin with general information that is known, starting at the periphery, and then move to the more specific details.

B. When conducting fraud examinations, fraud examiners should adhere to the means-and-ends approach

C. In most examinations, fraud examiners should interview those who are more involved in the matters at issue before interviewing those who are less involved.

D. When conducting fraud examinations, fraud examiners should operate under the assumption that the subjects are guilty

正解：A 解答を投票する

出題：5

Which of the following is considered a best practice for preserving the confidentiality of a fraud investigation?

A. Ensure that the investigation is conducted at the direction of, or under the supervision of. a government official

B. Suspend all employees involved in the investigation pending the investigation's outcome.

C. Implement a blanket policy prohibiting all employees from discussing anything related to employee investigations

D. Avoid using email or other electronic means to transmit confidential case information

正解：A 解答を投票する

出題：6

Which of the following is a recommended strategy when conducting admission-seeking interviews?

A. Use time constraints as a means to pressure the subject into making a confession.

B. Emphasize a lack of morality in the subject's actions to induce them into confessing.

C. Increase sympathy while downplaying implications of wrongdoing.

D. Ensure that accusations are made in the presence of a third party to avoid potential liability

正解：C 解答を投票する

出題：7

Jason is an investigator who is conducting an interview with Din
a. a fraud suspect. After introducing himself. Jason attempts to be amiable by asking about Dina's favorite sports team and complimenting her eyeglass frames. Jason is attempting to:

A. Establish rapport.

B. Exhibit passive listening

C. Establish the interview theme.

D. Calibrate the witness.

正解：A 解答を投票する

出題：8

Which of the following BEST describes the data analytics approach known as predictive analytics?

A. The configuration of a business program to emulate and Integrate the actions of a human to execute certain business processes, thus increasing efficiency and automating repetitive manual tasks

B. The employment of computer systems to perform human-like tasks such as visual perception and decision-making

C. The use of historical data, along with analyses, statistics, and machine learning components, to build a mathematical model that captures important trends and creates a quantitative forecast

D. The use of layered artificial neural networks to accommodate more data and more sophisticated algorithms to identify complex patterns

正解：C 解答を投票する

出題：9

When planning for the interview phase of an investigation, which of the following steps should NOT be taken by the fraud examiner?

A. Ensure that the interview is held in a venue where the subject will feel Uncomfortable

B. Prepare a detailed list of questions to ask the subject during the interview.

C. Review the case file to ensure that important information has not been overlooked

D. Consider what the interview is intended to accomplish and state an objective.

正解：A 解答を投票する

出題：10

Management at Oak Company has asked Arthur, an internal auditor, to implement a data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Arthur conduct first to MOST effectively use data analysis techniques for such an initiative?

A. Cleanse and normalize the data

B. Analyze the data.

C. Obtain the data.

D. Build a profile of potential frauds.

正解：D 解答を投票する

CFE-Investigation試験無料問題集「ACFE Certified Fraud Examiner - Investigation 認定」