acfe cfe investigation practice test

Which of the following is the LEAST ACCURATE statement about seizing a computer for examination?

• A. When taking a computer for examination, if the computer is off. it should remain off when it is removed.
• B. When seizing a computer that is running, it is acceptable for a fraud examiner to review the files contained on the machine prior to seizing it.
• C. Before removing a computer system from a scene for further analysis, it is important to document the system's setup with photographs or diagrams.
• D. When seizing a computer for examination, the seizing party should took around the area for passwords because many people leave passwords near their computers

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

• A. Digital evidence is 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 the rules of admissibility for digital evidence are stricter than such rules for tangible evidence.
• C. If the integrity of digital evidence is violated, it can often be restored through a digital cleansing process
• D. The failure to preserve the integrity of digital evidence could result in evidence being deemed inadmissible in a legal proceeding

Allison, a Certified Fraud Examiner (CFE). is investigating a potential procurement fraud scheme.
While interviewing a subject, she asks. "Why did you choose to do business with that vendor?" This
can BEST be described as a(n):

• A. Open question
• B. Complex question
• C. Leading question
• D. Closed question

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.
Marilyn should be reasonably sure of all of the following EXCEPT:

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

Sam needs to obtain the most accurate court records possible in a particular jurisdiction concerning a
fraud suspect. The BEST place for Sam to look is a global database that compiles court cases from
various jurisdictions

• A. True
• B. False

Which of the following is a common method that fraudsters use to hide their ill-gotten gains?

• A. Purchasing a used vehicle
• B. Creating a will to allocate assets at death
• C. Placing assets in probate
• D. Transferring assets into foreign trusts

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

• A. Suspend all employees involved in the investigation pending the investigation's outcome.
• B. Ensure that the investigation is conducted at the direction of, or under the supervision of. a government official
• C. Avoid using email or other electronic means to transmit confidential case information
• D. Implement a blanket policy prohibiting all employees from discussing anything related to employee investigations

Which of the following is the MOST IMPORTANT question for a fraud examiner to ask before
commencing a legal action to recover assets?

• A. "Has the defendant been previously arrested for allegedly committing a white-collar crime?"
• B. "Does the defendant have sufficient property or money to satisfy a money judgment?"
• C. "Is there a relevant statute of limitations?"
• D. "Is the suspect guilty of the fraudulent act?"

Which of the following is one of the purposes of closing questions in a routine interview?

• A. To close the interview positively and maintain goodwill
• B. To assess whether the subject is ready to confess
• C. To confirm the credibility of the witness being interviewed
• D. To reduce testimony to a signed, written statement

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?

• A. Compare book and tax depreciation and indicate variances
• B. Identify paychecks with amounts over a certain limit
• C. Summarize large invoices by amount and vendor
• D. All of the above