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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q19-Q24):

NEW QUESTION # 19
Al needs to know the location of the principal office and the initial shareholders of a company he is investigating. Which of the following would be the BEST source of this reformation?

A. The shareholder data form filed with the World Bank
B. The organizational filings with the government of the jurisdiction in which the company is incorporated
C. The utility records in the municipality where the corporation has its principal office
D. The contractual documents regarding real properly owned by the corporation

Answer: B

NEW QUESTION # 20
Which of the following is NOT true with regard to tracing the deposition of loan proceeds?

A. Tracing loan proceeds can determine if the proceeds were deposited into hidden accounts
B. Tracing loan proceeds can determine if hidden accounts were used for loan payments
C. Tracing loan proceeds can Identify the presence of internal control weaknesses
D. Tracing loan proceeds can uncover previously hidden assets

Answer: D

NEW QUESTION # 21
Which of the following statements is MOST ACCURATE regarding how a fraud examiner should prepare for an interview with a subject from a different jurisdiction?

A. A fraud examiner does not need to research cultural considerations such as personal space and eye contact.
B. Consulting with legal counsel is only necessary when an investigation spans multiple junsdictions
C. Failing to observe cultural norms is not a concern if the interviewer is from a different country than the interviewee
D. A fraud examiner should find out whether there are limitations on the use of information obtained during an interview

Answer: D

NEW QUESTION # 22
Which of the following is a reason why a subject's credit card records and statements can be useful in tracing investigations?

A. Credit card statements show the source of the funds used to pay a credit card bill.
B. Credit card statements provide insight into the subject's litigation history
C. Credit card records can show signs that the subject has skimmed funds.
D. Credit card records can provide leads to help identify a subjects hidden assets

Answer: D

NEW QUESTION # 23
During an interview, Alex asked a fraud suspect if he could retrieve the suspect's account records from her bank. The suspect said, "yes." but she did not provide consent in writing Although the suspect orally consented, the suspect's bank is NOT required to allow Alex to access the suspect's account records at this point.

A. False
B. True

Answer: B

NEW QUESTION # 24
......

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