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最新的 Certified Fraud Examiner CFE-Fraud-Investigations-and-Legal-Issues 免費考試真題:

1. Kelton, a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview with Jordan, an employee in human resources (HR). Jordan is suspected of creating a fictitious employee on the company payroll and collecting the pay for that fictitious employee. Jordan denies any wrongdoing, stating that he is only paid for his own work. Which of the following options describes the BEST piece of evidence for Kelton to show Jordan in response to his denial?

A) A screenshot of Jordan's social media account where he posts negative statements about his employer.
B) Copies of direct deposit payslips that show matching bank account details for both Jordan and the fictitious employee.
C) Jordan's computer records showing that he has access to the payroll system and can enroll new employees.
D) A witness statement from Jordan's coworker who has seen Jordan book lavish vacations using his work computer.

2. Misty, a fraud investigator, is interviewing Larry, who she suspects has been embezzling company funds.
Which of the following is NOT a recommended sequence in which Misty should ask Lam/ questions?

A) Ask questions seeking general information before seeking details
B) Start with questions about known information and work toward unknown information
C) Ask questions in random order to prevent Larry from knowing what question comes next.
D) Start with general questions and move toward specific questions

3. Which of the following is NOT a right of the accused under the United Nations ' (UN) International Covenant on Civil and Political Rights (ICCPR)?

A) Right to a trial by jury
B) Freedom from arbitrary arrests
C) Right of the accused to be informed of criminal charges
D) Right to be presumed innocent until proven guilty

4. Which of the following types of data is BEST to use when performing a Benford's Law analysis?

A) Vendor telephone numbers.
B) Retail store numbers.
C) Transaction amounts.
D) Government identification numbers.

5. Abram, a fraud examiner, is attempting to determine the disposition of funds and assets that were acquired illicitly by Niko, a procurement employee of TLM Corp., who allegedly conducted a bribery scheme with company vendors. Which of the following statements regarding why Abram should obtain Niko's credit card records and statements is MOST ACCURATE?

A) Abram should obtain Niko's credit card statements because they likely contain information about Niko' s credit history.
B) Abram should obtain Niko's credit card records because they can reveal Niko's spending patterns and habits.
C) Abram should obtain Niko's credit card records because they will show detailed information about suspicious deposits.
D) Abram should obtain Niko's credit card statements because they will show whether Niko used illicit funds to pay the credit card bills.

問題與答案：