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Download Certified Fraud Examiner - Investigation Exam Exam Dumps

NEW QUESTION 48
Which of the following statements about how fraud examiners should approach fraud examinations is FALSE?

• A. When conducting fraud examinations, fraud examiners should begin with general information that is known and then move to the more specific details.
• B. When conducting fraud examinations, fraud examiners should adhere to the fraud theory approach.
• C. When conducting fraud examinations, fraud examiners should start with specific details and move toward more general information.
• D. In most examinations, fraud examiners should start interviewing the least involved candidates and proceed toward those who are potentially more involved.

Answer: C

NEW QUESTION 49
Jan
a. the controller of XYZ Company, notices that the company's hotel expenses increased substantially from the prior year She wants to check to see if this increase is reasonable by comparing hotel expenses from both years to the number of days XYZ"s employees traveled. Which of the following data analysis functions would be the MOST USEFUL in helping Jana analyze these two variables?

• A. Correlation analysis
• B. Duplicate testing
• C. Ben ford's Law analysis
• D. Verifying multiples of a number

Answer: A

NEW QUESTION 50
Which of the following is NOT true with regard to tracing the disposition of loan proceeds?

• A. Tracing loan proceeds can uncover previously hidden assets
• 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 determine if the proceeds were deposited into hidden accounts.

Answer: C

NEW QUESTION 51
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