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

1. Ellis works for a business that filed for bankruptcy. The administrator presiding over the bankruptcy contacts Ellis and requests information regarding his employer ' s financial affairs Assuming the administrator has all of the powers recommended in the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes (World Bank Principles) which of the following is TRUE?

A) The administrator has no power to obtain the information under any circumstances
B) The administrator may compel Ellis to provide the information despite Ellis ' s relationship to the business
C) The administrator may only seek information regarding the bus ness that filed bankruptcy if Ellis consents to providing it.
D) The administrator may not obtain the information unless the business agrees in writing

2. Shannon, a Certified Fraud Examiner (CFE), is conducting a fraud examination for Sand Corp. Shannon is going to perform a textual analysis on unstructured data, such as emails and instant messages. Why would Shannon perform such an analysis?

A) The analysis will uncover an admission of fraud in an email or other communication that can be presented in court.
B) The analysis will produce a visual representation of the data collected to track the movement of money.
C) The analysis will determine whether someone is lying or telling the truth based on clues within the data.
D) The analysis will categorize data to reveal patterns, sentiments, and relationships that are indicative of fraud.

3. Which of the following statements concerning fact finders in criminal trials in common law jurisdictions is MOST ACCURATE?

A) A judge is typically responsible for factual findings
B) Juries usually serve as the fact finder in serious cases
C) A panel of a professional judge and lay judges usually serves as the fact finder in serious cases
D) The presence of a jury is always required to make factual findings in a common law criminal trial

4. Marcus is trying to locate the financial statements of Acme Airlines, a multinational publicly traded corporation. Which of the following sources would be MOST EFFECTIVE for finding this information?

A) Regulatory securities records
B) Organizational filings
C) Civil litigation records
D) Commercial filings

5. Which of the following is NOT true about observing the reactions of interview subjects?

A) The observation of a subjects body language is often just as important as the observation of the words used by the subject.
B) Emotive words should be used early in the interview to observe the respondents emotional reaction.
C) The interpretation of an interview subject ' s reactions requires specific skills on the part of the interviewer.
D) To effectively observe reactions, an interviewer should move from less sensitive to more sensitive questions as the interview progresses.

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