Upgrade to remove ads
Terms in this set (104)
During the introductory portion of an interview, the interviewer must state the purpose of the interview in a general way. This is known as:
Establishing the interview theme.
Blue is conducting an admission-seeking interview of Red. Blue asked Red: "Did you just want extra money, or did you do this because you had financial problems?" This is called a(n):
An alternative question.
Simone is suspected of financial statement fraud. During an admission-seeking interview with Simone, the investigator states: "A lot of employees count on the company doing well. I know you only did this to help the company succeed. Isn't that right?" This technique is known as:
An admission-seeking interview is specifically designed to:
Obtain a legal admission of wrongdoing
The goal of establishing an interview theme should be to:
Get the respondent to make a commitment to assist before commencing serious questioning.
What is typically the most effective way to document chain of custody for a piece of evidence?
A memorandum with the custodian of the evidence when the evidence is received.
Jeff is accused of skimming money from the register. During an admission-seeking interview with Jeff, the investigator states: "This is a huge corporation with more than a hundred stores, so it's not like a few bucks here and there is going to affect anyone personally. Is that how you saw it?" This technique is known as:
Depersonalizing the victim.
Introductory questions are designed to meet four objectives:
To provide an introduction, to establish rapport, to get the respondent to agree verbally to cooperate in the interview (i.e., establish the interview theme), and to observe the respondent's reactions to questions.
What are some types of information deemed to be public under the Freedom of Information Act (FOIA)?
Telephone records, stock ownership records, trust records.
What is the term that refers to the net amount a lender disburses to a borrower under the terms of a loan agreement?
Where would an investigator likely find a record of a divorce?
County court in the jurisdiction where the divorce was granted.
Able, a CFE, asked the following question: "Since you were here when the controls were developed, can you tell me how they came about?" This kind of question is called a
Controlled answer technique
Which of the following is generally NOT a recommended practice when organizing documents/evidence?
File all papers chronologically.
Which of the following best describes the primary purpose of the Right to Financial Privacy Act?
To prohibit financial institutions from disclosing financial information about individual customers to government agencies without consent or a judicial order
Bill wants to search the Internet for articles about check fraud using a search engine. Which of the following search strings will yield the best results?
To stimulate conversation during the information phase of the interview, the interviewer should ask:
Open questions that call for a monologue response
Darren is conducting a fraud examination of Cooper, at a government entity. Darren has strong reason to believe that Cooper has incriminating evidence on a personal smart phone that he brings to work. Which of the following statements is most accurate?
_____________ is a method of using software to extract usable information from unstructured data.
If permitted by law, a suspect's Social Security number can most easily be obtained through which of the following online searches?
Credit bureau header search
In interviews involving anxiety and uncertainty, individuals might perform displacement activities that reduce nervousness. These types of displacement activities are known as:
What is a data analysis tool that is effective in identifying indirect relationships and relationships with several degrees of separation?
When conducting an interview, there are five general types of questions an interviewer can ask:
Introductory, informational, assessment, closing, and admission-seeking. CAASII
There is no legal requirement that a statement:
Be in the handwriting or wording of the declarant.
Fraud examination is best described as:
A methodology for resolving fraud allegations from inception to disposition.
What is the facilitator of communication that refers to an individual's need for the esteem of others?
Items located at a time when they could not have existed or occurred:
Examples of data analysis queries that can be performed by data analysis software on payroll accounts to help detect fraud:
Summarize payroll activity by specific criteria for review, Identify changes to payroll or employee files, Compare timecard and payroll rates for possible discrepancies, Prepare check amount reports for amounts over a certain limit and check proper supervisory authorization on payroll disbursements.
In interview situations, ___________ are questions that often suggest an answer opposite to the correct one.
What law governs the dissemination of an individual's credit information to third parties by consumer reporting agencies?
Federal Credit Reporting Act.
Baker is attempting to obtain information about a fraud suspect from a local bank. The records of the bank are covered by which federal law?
Right to Financial Privacy Act.
What best describes the primary purpose of the Right to Financial Privacy Act?
To prohibit financial institutions from disclosing financial information about individual customers to government agencies without consent or a judicial order.
A fraud examiner discovers a paper document that he believes has both the suspect's indented writings and latent fingerprints on it. Which of the following is the BEST preservation method for him to use when collecting the document?
Place the document into a plastic bag while handling it with protective gloves.
In interview situations, ______________ communication is the use of interpersonal space to convey meaning.
The primary concern when analyzing digital evidence is to:
maintain the integrity of the data at all times.
A Uniform Commercial Code (UCC) filings search can help identify:
Personal property that an individual or business has financed.
A fraud examiner is preparing his full case report at the conclusion of a fraud investigation. When including information regarding the interviews conducted during the examination, the fraud examiner should:
Report the details of each witness interview in a separate memorandum of interview.
A fraud examiner is conducting textual analytics on journal entry data and runs a keyword search using the terms override, write off, and reserve. Which leg of the fraud triangle are these fraud keywords typically associated with?
Text-based data is typically considered:
Understanding the data, determining whether predication exists, and building a profile of potential frauds are all steps of which phase of the data analysis process?
The planning phase
What is a method of tracing illicit funds in which deposits to financial institutions are compared to legitimate income?
Bank deposit analysis method
The terms induction and deduction are most often associated with which inhibitor to communication?
Green, a Certified Fraud Examiner, is conducting an admission-seeking interview of Brown, a fraud suspect. Brown has confessed to having committed the fraud, but he is denying anyone else was involved. However, Green knows this is untrue. What should Green do next?
Proceed as if the falsehood has been accepted as truth and return to it later.
Symbols and words—such as the plus sign, the minus sign, and the words "and" and "not"—that help search engines better understand exactly what the user is looking for are known as which of the following?
Which of the following steps takes place during the preparation phase of a data analysis engagement?
Cleansing and normalizing the data
During which phase of the data analysis process does the fraud examiner identify, obtain, and verify the relevant or requested data?
The preparation phase
Graphology (or graphoanalysis) has been described as a
pseudoscience in which its practitioners have the purported ability to determine a person's character, moral traits, personality, and mental state based upon an analysis of that person's handwriting. It is is often erroneously confused with forensic document examinations, especially by the media.
A formal request by the courts of one country seeking judicial assistance from the courts of another country is known as a:
As a general rule, the more intelligent the respondent,
the more reliable verbal and nonverbal clues will be.
Gamma, a CFE, is conducting an investigation involving ABC Company, a publicly traded company. If Gamma requests ABC's annual financial report from the (SEC), the information will be contained on which of the following SEC forms?
Surprise should be employed in any interview that is considered:
Which of the data analysis functions is most useful in testing for hidden journal entries?
Process of hiding one piece of information within an apparently innocent file is called:
Sensitive questions should be:
Scrupulously avoided until well into the interview. Even then, such questions should be asked only after careful deliberation and planning.
When seizing a computer that is running, the seizing party should not:
Perform a graceful shutdown by turning it off using the normal shutdown process. If a system is turned off using normal shutdown routines, a number of temporary files will be deleted and possibly overwritten during the shutdown process, and such files might be important to the investigation.
Most commonly, leading questions are used to:
Confirm facts already known.
What refers to the inhibitor to communication in which the respondent confuses the order or timeline of experiences?
A(n) _____________ is a type of visual aid, in the form of a grid, that shows the relationship (or points of contacts) between a number of entities.
When tracing financial transactions, the method that involves using the subject's books and records to analyze the relationship between the subject's receipt and subsequent disposition of funds or assets is called?
The direct method.
is a data analysis software function that allows users to relate several files by defining relationships in collected data, without the use of the join command.
Inferential confusion denotes:
confusion and inaccuracies resulting from errors of inference.
Used in or suitable to courts of law or public debate is the definition of:
The totality of circumstances that would lead a reasonable, professionally trained, and prudent individual to believe that fraud has occurred:
The actions an organization will take when suspicion of fraud have arisen:
Fraud response plan.
The steps a company takes to employees to suspend the destruction of potentially relevant records when the duty to preserve information arises is called:
A litigation hold.
Protects tangible materials that are prepared in anticipation of litigation:
Work product doctrine.
Two types of evidence:
Direct and circumstantial.
Unintentional changes to a person's writing that are beyond his/her normal variations are called:
A true name signature by an individual who intends to deny that signature at a later time is called:
The following is a common use of public records in fraud examinations:
Tracing and recovering assets.
Blue, a Certified Fraud Examiner, has just begun an interview of White. After introducing himself and establishing rapport with White, what should Blue do next?
Establish the interview theme.
An example of a data analysis function that can be performed to help detect fraud through examination of payroll accounts?
Identify paycheck amounts over a certain limit.
To show that the subject's assets or expenditures exceed his reported income an investigator could use the:
Canceled checks written on a subject's account can:
reveal other bank accounts belonging to the subject.
The rules of admissibility for digital evidence are:
Different, but not stricter than such rules for tangible evidence.
Is a method of tracing illicit funds in which deposits to financial institutions are compared to legitimate income:
Bank deposit analysis method
Under the Fair Credit Reporting Act, an employer does not need an employee's consent to access the employee's credit report if:
the report is obtained as part of an investigation into suspected employee misconduct.
Suppose you need to prove a suspect's illicit income circumstantially. Which of the following methods of tracing assets would yield the best result when the suspect is spending his illicit funds on items that would not cause an increase in net worth, such as travel and entertainment?
The expenditures method.
Which of the following is a type of information that can be obtained from the historical Web?
Web content posted on a website that has been removed.
When an individual purchases real estate, he becomes a registrant in which of the following records?
Tax assessor records, real property records, and property tax records.
________ is a data analysis software function that allows users to relate several files by defining relationships in collected data, without the use of the join command.
Suppose you suspect there is a ghost employee scheme taking place in your organization and you want to compare the payroll records to the employee master file. Which data analysis technique would you use to match these two data records?
The join function.
Which of the following witnesses should be interviewed by surprise?
Which of the following computer events logs records events executed on an operating system, such as starting up and shutting down, configuration updates, and system crashes?
It sends user requests to several other search engines and aggregate the results for display:
It can be used to visually map connections between entities that share an address:
In interviews, ______________ communication involves the use of volume, pitch, and voice quality to convey meaning.
The historical Web refers to archived pages that:
have since been updated or are no longer available online.
When preparing a room for an admission-seeking interview, the suspect's chair should be:
Within full view of the interviewer.
Blue, a nonunion suspect, arrived at an admission-seeking interview with his manager and insisted that the manager be allowed to sit in. Should this interview be allowed to continue?
No, because the presence of a third party could have liability consequences.
Using the correlation analysis function, investigators can determine the relationships between:
different variables in the raw data.
It is a process by which countries request and provide assistance in criminal law enforcement matters.
Mutual legal assistance (MLA)
These types of questions seek to establish the credibility of the respondent.
Suppose you need to prove a suspect's illicit income circumstantially. Which of the following methods of tracing assets would yield the best result when the suspect is using his illicit funds to accumulate wealth and acquire assets, thus causing his net worth to increase?
The asset method.
Which of the following is an example of a data analysis function that can be performed to detect fraud through examination of accounts payable?
Identify debits to expense accounts outside of set default accounts.
A data analysis function that determines whether company policies are met by employee transactions (EX: expenditure accounts)
It establishes a code of information practices that regulates the collection, maintenance, consumption, and distribution of personally identifiable information that is maintained by federal agencies
Privacy Act of 1974
In interview situations, ______________ is defined as a "relation marked by harmony, conformity, accord, or affinity."
Suppose you suspect there is a ghost employee scheme taking place in your organization and you want to compare the payroll records to the employee master file. Which data analysis technique would you use to match these two data records
The join function.
Which of the following is a recommended tactic for interrupting an accused's denials during an admission-seeking interview?
Delays, interruptions, and reasoning.
The net-worth analysis method of tracing illicit funds is recommended as a primary method of proof when most of the subject's income is deposited in a financial institution and the subject's books and records are unavailable, withheld, incomplete, or maintained on a cash basis.
False, answered incorrectly on practice exam.
Which of the following is a good practice for taking notes during an interview?
Avoid making notes regarding opinions or impressions about a witness.
When determining a subject's net worth for asset-tracing purposes, all assets should be valued at current market value to eliminate any question about estimates.
False, answered incorrectly on practice exam.
In interview situations, it is usually advisable to err on the side of taking too many notes rather than too few.
False, answered incorrectly on practice exam.
Which of the following is a type of information that can be obtained from the deep Web?
Websites without any links pointing to them
THIS SET IS OFTEN IN FOLDERS WITH...
CFE-Financial Transactions and Fraud Schemes
CFE-Fraud Prevention and Deterrence
YOU MIGHT ALSO LIKE...
CFE Exam- Investigations
Research Methods Chapter 12
OTHER SETS BY THIS CREATOR
Combo with "ACFE Crime Pay" and bank
ACFE Crime Pay