ACFE CFE-INVESTIGATION Exam Questions & Answers

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

A. A Wait until all documents have been collected before establishing a database

B. Organize all the documents obtained in chronological order

C. Avoid touching original documents any more than necessary

D. Make copies of originals and leave the originals where they were found

Bennett, a fraud examiner is performing textual analytics on journal entry data. He developed a list of fraud

keywords to search for based on the three legs of the Fraud Triangle.

Which of the following fraud keywords found In the journal entry tern is the best indicator of pressure to

commit fraud?

A. Temporary

B. Override

C. Deserve

D. Quota

Which of the following statements concerning a well-written fraud examination report is most accurate?

A. The report writer should avoid technical jargon where possible

B. Signed copies of the fraud examiner s Interview notes should be used to report interview details

C. Only relevant facts that support the fraud allegation should be included in the report

D. The report should convoy all information provided by witness