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ACFE CFE-Fraud-Investigations-and-Legal-Issues 시험 요강 주제:

최신 Certified Fraud Examiner CFE-Fraud-Investigations-and-Legal-Issues 무료샘플문제

1. Arnold, a Certified Fraud Examiner (CFE) for Integra Wealth, learns that Elizabeth, an accounts payable clerk, recently purchased an expensive ski boat Arnold also knows that Elizabeth recently purchased a vacation home on a nearby lake Arnold has sufficient predication to:

A) Notify management of the possibility that Elizabeth has committed fraudulent acts
B) Conduct discreet inquiries into Elizabeth ' s responsibilities as an accounts payable clerk
C) Accuse Elizabeth directly of having committed fraud
D) Search Elizabeth ' s mobile phone for evidence of misconduct.

2. Which of the following is INCORRECT with regard to locating individuals using online records?

A) If an individual has moved, obtaining a past address is usually of no help
B) Obtaining a past address of the subject should be the first step in trying to locate a subject using online records.
C) Online records are very useful in locating subjects whose whereabouts are unknown
D) Before engaging in a search the fraud examine ' should know the mod powerful and useful ' > Des of searches

3. Tatiana is the chief executive officer (CEO) of Mattress World Warehouse, a retail mattress store that has been struggling financially A week before Mattress World Warehouse files for bankruptcy Tatiana sets ten mattresses to her husband at 80% below market value Which type of fraud scheme has Tatiana MOST LIKELY committed?

A) A fraudulent bankruptcy
B) A fraudulent conveyance
C) A concealed transfer
D) A planned bustout

4. Cory has been charged with lax evasion for filing a false tax return. As a defense, Cory claims that he made an honest mistake due to the tax law ' s complexity, and he did not intentionally submit an incorrect tax return If the court finds that his mistake was in good faith the most likely will NOT be found to have " willfully ' " engaged m fraudulent actions to avoid reporting or paying his taxes.

A) True
B) False

5. Which of the following statements regarding steps fraud examiners should take before seizing digital evidence is MOST ACCURATE?

A) Fraud examiners should make sure that all forensic equipment has been validated and maintain the validation on file.
B) Fraud examiners should plan to collect evidence in person instead of considering any remote evidence collection procedures.
C) Fraud examiners should collect all documentary evidence and interview potential suspects before seizing any digital evidence.
D) Fraud examiners should assign a digital forensic tool to each member of the fraud examination team.

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