PLANNING AND CONDUCTING FORMAL INVESTIGATIONS SOLUTIONS AUGUST 2023 PAST PAPER

THURSDAY: 24 August 2023. Morning Paper. Time Allowed: 3 hours.

Answer ALL questions by indicating the letter (A, B, C or D) that represents the correct answer. This paper is made up of one hundred (100) Multiple Choice Questions. Each question is allocated one (1) mark.

1. Interviewing skills are mandatory for a forensic auditor or investigator, because most of the frauds and corruption allegations are off the book. Which of the following statements is NOT accurate in regard to fraud and corruption?

A. Most of the fraudulent and corrupt activities are off the book, therefore the investigator may have to get information from people
B. In most fraud and corruption cases, information and evidence are in the books
C. In most fraud and corruption cases, the investigator may have to get physical evidence from the suspect
D. None of the above (1 mark)

2. Which of the following statementsis ACCURATE in regard to double negative questionsin forensic audit interviews?

A. A double-negative question is usually effective in eliciting information
B. A double-negative question is usually effective in obtaining an admission
C. Double-negative questions should be used extensively in admission seeking interviews to obtain a benchmark admission
D. None of the above (1 mark)

3. Report writing is a very important function of a forensic audit. Which of the following statements is NOT accurate in regard to the contents of the introduction/ background section of a forensic audit report?

A. The introduction/background section should include all the purposes of the forensic audit
B. The introduction/background section should include the main objective of the forensic audit, which is to prove or disapprove the allegations
C. The introduction/background section should include a statement on what prompted the investigation
D. The introduction/background section should include, who commissioned the audit (1 mark)

4. The capability of the interviewer to ask the right questions at the right time and to the right respondent is critical. Which of the following statements is ACCURATE in regard to closing questions?

A. The interviewer should not ask closing questions during information gathering phase of an interview
B. The interviewer should ask open-ended questions extensively in closing questions
C. The interviewer should ask narrative questions extensively in closing questions (1 mark)
D. None of the above

5. Which of the following statements is ACCURATE in regard to a professional fraud investigation interview?

A. The interviewer should be formal and firm
B. The interviewer should record the interview to ensure that he does not forget any important informationvprovided during the interview
C. The interviewer should be informal but not compassionate
D. None of the above (1 mark)

6. Which of the following BEST describes the method of tracing illicit funds by comparing a suspect’s major expenditures, and assets acquired by the suspect’s with unknown sources of funds?

A. Expenditures method
B. Bank deposit analysis method
C. Asset method
D. None of the above (1 mark)

7. Which of the following statements is NOT accurate in relation to conducting an interview?

A. The interviewer should maintain eye contact during interviews
B. The interviewer should not record the interviewee without the interviewee’s consent
C. The interviewer should bring to the interview a list of questions to make sure they do not leave out
any important information
D. Recording an interview with consent of the interviewer, would undermine the success of the interview
(1 mark)

8. An interview for purposes of an investigation, is a structured conversation and not just a question and answer session. Which of the following is an element of conversation that the interviewer must observe during a structured conversation interview?

A. Fulfilling expectations
B. Recognition
C. Rationalisation
D. None of the above (1 mark)

9. Which of the following statements is ACCURATE in regard to seizing a computer for forensic examination?

A. When a forensic investigator is seizing a running computer, he should be concerned about the availability of the data which might be affected by the way the computer is shut down
B. When a forensic investigator is seizing a running computer, he should be concerned about the confidentiality of the data which might be affected by the way the computer is shut down
C. When a forensic investigator is seizing a running computer, he should be concerned about the security of the data which might be affected by the way the computer is shut down
D. None of the above (1 mark)

10. A finance director was a suspect of an alleged misappropriation of finances. During the investigation, the interviewer asked him to explain the sources of the extra funds that could not be accounted for, from his legitimate known sources of income. Which of the following statements is NOT an explanation that the suspect is likely to give?

A. The finance director can explain that the extra funds are gifts from his friends and relatives living abroad
B. The finance director can explain that the extra funds are from a family business
C. The finance manager can explain that the extra funds are from a sale of a family land
D. The finance manager can explain that the extra funds are from gambling (1 mark)

11. Which of the following Statements is NOT accurate in regard to the investigator’s ability to accurately observe behavioral clues of an intelligent suspect?

A. It is very hard for an interviewer to accurately observe behavioral clues of an intelligent suspect like an
accountant, because they are confident due to their expertise
B. It is easy for an interviewer to accurately observe behavioral clues of an intelligent suspect like an accountant because he/she would experience a lot of inner tension when caught in their fraudulent activities
C. It is easy for an interviewer to observe behavioral clues of an intelligent suspect who has experience in
engaging in fraudulent activities, because he or she would still show sign of stress (1 mark)
D. None of the above

12. Circumstantial evidence that would yield the best results when the suspect is using his illicit funds to accumulate wealth by acquiring assets, and therefore causing his net worth to increase, is BEST described as which of the following methods?

A. The expenditures method
B. Payment analysis
C. Net worth analysis method
D. None of the above (1 mark)

13. The CEO and CFO of ABC Company are being investigated for fraudulent financial reporting. During an admission- seeking interview with the CEO, the investigator states: “I know you did this to comply with the law and regulatory requirements which is critical for the business.” Isn’t that right?” Which of the following BEST describes the interviewing technique?

A. Recognition
B. Depersonalisation
C. Rationalisation
D. None of the above (1 mark)

14. Which of the following statements is NOT accurate in regard to preparing an organization for a formal fraud investigation?

A. Inform all the managers in the organization that a forensic audit has been commissioned and they are
expected to cooperate with the investigators
B. Inform legal counsel at the beginning of the investigation, and call upon him/her if faced with complex legal issues
C. Inform managers of employees who are being investigated to make sure you get cooperation from the
employees
D. None of the above (1 mark)

15. Which of the following statements is NOT accurate in regard to limitation of conducting a public database search online?

A. Information from online databases can be fully be relied on in terms of accuracy and currency
B. Online public records searches are limited in the area they cover, therefore the fraud examiners may need to search multiple jurisdictions
C. Online coverage of public records is similar in all jurisdictions
D. None of the above (1 mark)

16. Flora, a forensic auditor, is conducting an admission-seeking interview of Jones, a fraud suspect. Flora asks Jones: “Didn’t you know that using organization’s resources without permission is not right?” Which of the following BEST describes this type of question?

A. Double negative question
B. Narrative question
C. Accusatory question
D. None of the above (1 mark)

17. Which of the following statements is NOT accurate in regard to data mining?

A. Data mining is an effective method of collecting digital evidence.
B. Data mining is the science of searching large volumes of data for patterns
C. Data mining can be used to streamline raw data into understandable patterns
D. None of the above (1 mark)

18. Which of the following statements is NOT accurate in regard to the volatility of digital evidence?

A. Digital evidence is more volatile than tangible evidence because data can be altered or destroyed easily than tangible documents
B. If the integrity of digital evidence has been violated through alteration or destruction, it can easily be
restored using special forensic tools
C. The requirements for admissibility of digital evidence is the same as that of tangible evidence.
D. None of the above (1 mark)

19. Which of the following statements is NOT accurate in regard to audit versus forensic audit?

A. Audits are approached with the assumption that the statements are wrong and their view is dropped after the auditor is okay with tests performed, while forensic audits or fraud examinations are conducted on the basis of totality of circumstances that would make a reasonable prudent person believe that fraud has occurred
B. The objective of a forensic audit or fraud examination is to affix blame, while that of an audit is to express an opinion
C. The presumption of a forensic audit or fraud examination is proof, to prove or disapprove allegations of fraud, while that of an audit is professional skepticism
D. Forensic audits or examinations are approached from one perspective, that fraud has occurred (1 mark)

20. Which of the following is a data analysis tool that can be effective in conducting money laundering investigations?

A. Benford Law
B. Textual Analysis
C. Link nee diagram
D. None of the above (1 mark)

21. George Makali is planning to conduct an admission-seeking forensic interview of Joan Weche. After providing introduction, which of the following BEST describes the first question that George Makali should ask?

A. “Joan, can you please tell me what you know about this issue?”
B. “Joan, you are the accountant in charge of receivables”
C. “Joan did you steal the money or not?”
D. None of the above (1 mark)

22. During the analysis phase in digital forensic investigations, which of the following is the fraud examiner’s primary concern?

A. To protect disclosure of the evidence
B. To protect the integrity of evidence
C. To protect the confidentiality of the evidence
D. None of the above (1 mark)

23. When conducting interviews, fraud examiners can ask several types of questions based on what they want to achieve. Fraud examiners would ask accusatory questions during admission seeking interviews. Which of the following is a good example of an accusatory question?

A. “You are the payables accountant right?”
B. “Did you take the money because you wanted extra money or you had an emergency?”
C. “You took the money; why did you do that?
D. None of the above (1 mark)

24. Which of the following is a good example of a closed question?

A. “You advanced yourself with the company’s money, why did you do that?”
B. “How many times has this happened?”
C. “Kindly tell me what you know about the lost fund?
D. None of the above? (1 mark)

25. When a fraud examiner is documenting the findings of a fraud investigation, the fraud examiner CANNOT issue an opinion on which of the following areas?

A. Whether the entity’s financial transactions were recorded in accordance with accounting standards
B. The effectiveness of the organisation’s fraud prevention programs
C. The effectiveness of the entity’s operations
D. None of the above (1 mark)

26. Which of the following is NOT a purpose of conducting textual analytics as one of the fraud investigation techniques?

A. To identify warning signs of dishonest employee behavior
B. To reveal patterns, sentiments, and red flags of fraud
C. To use structured data to identify red flags of fraud
D. None of the above (1 mark)

27. Which of the following statements is NOT accurate in regard to the introductory phase of a forensic audit interview?

A. In a forensic audit interview, it is the responsibility of the interviewer to establish rapport
B. In a forensic audit interview it is the responsibility of the interviewer to establish the theme of the interview
C. In a forensic audit interview it is the responsibility of the interviewer to set the right tone of the interview
D. In a forensic audit interview, the interviewee needs the interviewer more (1 mark)

28. Which of the following statements is NOT accurate in regard to forensic audits?

A. Every fraud examination begins with the assumption that the case will end up in a criminal prosecution
B. Forensic audit is the methodology of resolving fraud allegations from inception to disposition
C. The main objective of a forensic audit is to collect evidence to prove or disapprove fraud allegations.
D. Every Fraud examination begins with the assumption that the case will end up in either civil or criminal litigation (1 mark)

29. Lilly is a public officer. She is accused of engaging in bribery in the course of her duty. During an admission-seeking interview of Lilly, the investigator states: “This is a big organisation with a lot of resources. The funds you took are immaterial and would not financially affect the organisation. Is that right?” This interviewing technique is known as:

A. Rationalisation
B. Altruistic appeals
C. Extrinsic appeals
D. None of the above (1 mark)

30. Vale is a Certified Forensic Fraud Examiner. Vale is conducting an admission-seeking interview of Vicky, a fraud suspect. Vale helps Vicky to rationalise their fraudulent activities by establishing a theme that Vicky was treated unfairly. The suspect refused to accept this theory. What should Vale do next?

A. Calibrate the suspect to establish a baseline
B. Ask an alternative question to reduce the moral seriousness
C. Ask a hypothetical question which is less threatening
D. None of the above (1 mark)

31. Which of the following statements is NOT accurate in regard to image acquisition process used in investigations involving digital evidence?

A. Imaging the hard drive helps in making sure that the data is acquired at its original form for example date stamps
B. A printed copy and a copy of an image of the same record would be exactly the same in all aspects
C. Imaging the hard drive help in protecting the integrity of the data
D. All the above (1 mark)

32. Laura, a Certified Forensic Fraud Examiner, has obtained an oral admission from James, a fraud suspect. Laura reduced the confession into a short, concise written statement for James to sign. After James signed the statement, he remembered a significant detail that should have been included. Which of the following is a proper way of recording the omitted information?

A. Omit the additional information
B. Destroy the old statement and write another one to include the information omitted
C. Add the information on the original signed statement
D. None of the above (1 mark)

33. Which of the following is NOT a method fraudsters use to conceal illegally acquired assets?

A. Mortgaging the assets
B. Selling the assets
C. Transferring assets
D. None of the above (1 mark)

34. Kathleen, a Certified Forensic Fraud Examiner conducted an investigation at ABC Corp. During an admission seeking interview of Tina, an employee of the ABC Corp., Tina admits to the interviewer that she received a loan from a commercial bank, that was guaranteed and paid off by an ABC contractor. Which of the following pieces of information does the investigator need NOT obtain from the suspect?

A. The approximate date when Tina received the loan
B. Any items acquired with proceeds of the loan
C. Statement with moral excuses of why she received the offer
D. Statement indicating that the suspect did not know that the act was wrong (1 mark)

35. Which of the following statements is NOT accurate in regard to a well-written fraud investigation report?

A. The report must include technical professional language to demonstrate expertise on the subject matter
B. The report must be impartial
C. The report must be clear and precise
D. None of the above (1 mark)

36. Link Analysis is particularly useful when investigating which type of fraud scheme?

A. Bribery
B. Cash Skimming
C. Money laundering
D. None of the above (1 mark)

37. One of the methods of tracing illicit funds owned by a suspect is to develop the suspect’s financial profile. Which of the following loan amounts should the investigator use to establish the amount of loan received?

A. Loan disbursement amount
B. Book loan amount
C. Loan principal and interest amount
D. None of the above (1 mark)

38. Which of the following is a step in the planning phase of the data analysis process?

A. Verifying data
B. Identifying relevant data
C. Obtaining data
D. None of the above (1 mark)

39. Which of the following is NOT a step of the preparation phase of the data analysis process?

A. Normalising and cleansing data
B. Obtaining relevant data
C. Verifying data
D. None of the above (1 mark)

40. To keep track of the amount of paper generated during an investigation is a challenge in fraud cases. Which of the following is a NOT best practice for organising evidence?

A. File chronologically, by transaction or event
B. File all documents chronologically
C. Establish a database early enough as you collect documents related to the investigation
D. None of the above (1 mark)

41. Before a fraud examiner submits a fraud case for prosecution, which of the following statements BEST describes the steps the investigator should take before handing the file to the prosecution or law enforcement?

A. The fraud examiner should interview all witnesses first.
B. The fraud examiner should exhaust all the investigate steps first
C. The fraud examiner should collect all direct evidence first
D. None of the above (1 mark)

42. Which of the following statements BEST describes what the investigator should do if a suspect becomes uncomfortable with the sensitive question being asked by the interviewer?

A. Ask open questions to allow the suspect to explain themselves
B. Ask ritualistic questions to make the suspect feel comfortable
C. Ask hypothetical questions which are non-threatening
D. None of the above (1 mark)

43. Which of the following is a NOT a step of a data post analysis?

A. Verifying data
B. Conducting desired tests in response to the findings of the data analysis
C. Respond to the analysis findings
D. Monitor the data for future anomalies (1 mark)

44. Which of the following statements is NOT accurate in regard to leading questions?

A. Leading questions are worded in a way that the answer can only be yes
B. Leading questions can be used during the information-gathering phase to confirm already known facts
C. Leading questions should not be used at all in admission seeking interviews
D. Leading questions can be used in admission seeking interviews (1 mark)

45. Which of the following data analysis functions is most useful in testing gaps in sales invoices and check numbers?

A. Compliance verification
B. Duplicate searches
C. Join function
D. None of the above (1 mark)

46. Fred called Anita’s bank, claiming to be Anita, with the intention of stealing his identity. Fred tells the bank representative that he needs to make sure the bank has the correct personal information on his account because he had noticed an error. The bank representative refuses to give the number. Which of the following BEST describe the attempted offence by Fred?

A. Identity theft
B. Vishing
C. Phishing
D. None of the above (1 mark)

47. Which of the following method of interviewing witnesses is NOT recommended?

A. Interviewing a neutral witness first
B. Interviewing a suspect last
C. Interview co-conspirator second to last
D. None of the above (1 mark)

48. Which of the following statements is ACCURATE in regard to Meta data?

A. Meta data can be used as digital evidence in a court of law
B. Meta data cannot be used in court as digital evidence because it is not user generated
C. Meta data cannot be generated as a computer system report
D. None of the above (1 mark)

49. Which of the following BEST describes a method of using software to extract usable information from unstructured data?

A. Data Analysis
B. Decryption
C. Data mining
D. None of the above (1 mark)

50. Which of the following is NOT a sign of deception that can be displayed by a suspect during the interview?

A. The suspect is usually over friendly
B. The suspect appears casual and unconcerned
C. The suspect does not maintain eye contact with the interviewer
D. The suspect is usually very hostile to the interviewer (1 mark)

51. Which of the following statements is NOT accurate in regard to predication in fraud forensic audits?

A. Predication is the basis of conducting an investigation based on sufficient suspicion
B. Predication is the basis of conducting an investigation based on allegations
C. Predication is the basis of conducting an investigation based on suspicion that fraud has occurred
D. None of the above (1 mark)

52. When fraud suspects decide to confess, and give some information as way of releasing inner tension of their guilt and dishonest actions, which of the following BEST describes what kind of information they are likely to give?

A. Under estimated amount of funds defrauded
B. Provide accurate number of incidences
C. Provide all the names of other accomplices
D. None of the above (1 mark)

53. Which of the following is NOT a recommended method of interrupting a suspect’s denials when directly accused by an interviewer during an admission seeking interview?

A. Reasoning with the suspect
B. Mention other witnesses interviewed before, who pointed at the suspect, without revealing their names
C. Try to reason with the suspect
D. Show the suspect physical evidence (1 mark)

54. A computer creates files on the background as the users do their work. Those files are good sources of digital evidence. Which of the following is NOT one of those computer-generated files?

A. Security log file
B. System log file
C. Meta data
D. None of the above (1 mark)

55. Which of the following statement is ACCURATE in regard to fraud investigation reports?

A. The investigation report should be specific to the facts in issue
B. The objectives of a fraud investigation report are similar to those of an audit
C. The scope part of the investigation report should include all possible misconducts.
D. None of the above (1 mark)

56. Which of the following statements is ACCURATE in regard to the issues a fraud examiner should consider before conducting a computer investigation?

A. The fraud examiner should open the hard drive first.
B. The fraud examiner should run through the data to look for evidence
C. The fraud examiner should consider if they need to engage an outside digital forensic expert at the
beginning of the investigation
D. None of the above (1 mark)

57. Which of the following statements is NOT accurate in regard to volatility of digital evidence and admissibility?

A. Integrity of digital evidence must be maintained for the evidence to be admissible in a court of law
B. The requirement for admissibility of digital evidence is more stringent than that of tangible evidence
C. To maintain the integrity of digital evidence, forensic digital experts need to take an image copy of the data using a forensic tool
D. None of the above (1 mark)

58. In a suspect’s interview, when an innocent person is directly accused, they react differently from a guilty person.
Which of the following statements is ACCURATE in relation to the expected response from an innocent suspect?

A. How did you know that I am the one?
B. Do you have evidence for what you are accusing me of?
C. Can you check with my friends if I can do such a thing?
D. None of the above (1 mark)

59. Which of the following statements is NOT accurate in regard to a person who is guilty when directly accused?
A. A guilty person answers a question with a question
B. A guilty person make weak denials
C. A guilty person strongly denies the accusation
D. None of the above (1 mark)

60. When an examiner is using textual analytics to look for words that are indicative of employees fraudulent or corrupt activities related to pressure to commit fraud or corruption, which of the following words are indicative of pressure?

A. Deserve
B. Write-off
C. Deadline
D. None of the above (1 mark)

61. Benford Law can only work with natural numbers to look for red flag patterns of fraud. Which of the following is an example of a natural number?

A. Utility account numbers
B. Cell phone numbers
C. Bank accounts
D. None of the above (1 mark)

62. Textual Analytics is a text analysis tool that can be used to identify words that are indicative of possible employee’s fraudulent activities, related to rationalisation. Which of the following words is indicative of rationalisation?

A. Deadline
B. Write-off
C. Entitled
D. Quarter (1 mark)

63. Which of the following is data analysis step of the planning phase?

A. Verifying data
B. Cleansing and normalising data
C. Obtaining data
D. None of the above (1 mark)

64. An interviewer should observe the mechanics of an interview while conducting a fraud related interview, for example one-on-one interview. If a suspect insists on having a representative, which of the following statement is CORRECT in regard to the interviewee’s rights?

A. The interviewee has a right to bring a representative to the interviewee
B. The interviewer has a right to refuse the interviewee to bring a representative
C. The interviewee has no right to bring a representative to the interviewee
D. None of the above (1 mark)

65. Which of the following is a type of informational interview questions?

A. Accusatory questions
B. Alternative questions
C. Double-negative questions
D. None of the above (1 mark)

66. Which of the following is NOT accurate in regard to the analysis phase of a digital forensic investigations?

A. During the analysis phase in digital forensic investigations, the fraud examiner should look for inculpatory evidence only and should not reveal exculpatory evidence because it will undermine the prosecution evidence
B. During the analysis phase in digital forensic investigations, the fraud examiner should look for both
exculpatory and inculpatory evidence.
C. During the analysis phase in digital forensic investigations, the fraud examiner’s primary concern is to protect the integrity of the digital evidence.
D. None of the above (1 mark)

67. Which of the following is a NOT a type of information gathering interview questions?

A. Leading questions
B. Open ended question
C. Narrative questions
D. Alternative questions (1 mark)

68. Gerald, a Certified Forensic Fraud Examiner, is conducting an admission-seeking interview of Able, a fraud suspect. Gerald asked Able: “Did you just want extra money, or did you do this because you had an emergency?” Which of the following statements is NOT accurate in regard to the question?

A. Gerald is trying to get a benchmark admission
B. Gerald is trying to reduce moral condemnation
C. Gerald is asking an alternative question
D. None of the above (1 mark)

69. In a verbal confession, the interviewer should be careful of what information he/she should take. Which of the following information should the investigator NOT obtain?

A. The accused’s motive for the offence
B. The accused’s intent for the offence
C. That the offence was a mistake
D. That the accused knew that the conduct was wrong (1 mark)

70. Cloud forensics experience challenges that are not faced in traditional forensic investigations. Which of the following is NOT a challenge faced in cloud forensics?

A. Lack of frameworks and specialist tools
B. Lack of accessibility of information
C. Lack of data control
D. None of the above (1 mark)

71. In jurisdictions that have privacy laws, which of the following is NOT accurate in regard to employees searches at place of work?

A. In most countries, searching an employee’s personal phone would require that the organization have a search policy and employees are aware that personal smart phones are subject to searches.
B. Searching an employee’s ‘personal phone where the employee is not aware that such searches can result to claims of invasion of privacy and violation of individual rights
C. Employees have rights that protect them from invasion of privacy while at the workplace, if they have
reasonable expectation of privacy
D. None of the above (1 mark)

72. Which of the following statements is NOT accurate in regard to the types of information that computer forensics experts typically can recover from computer systems?

A. Computer forensics specialists can recover temporary created files
B. Computer forensics specialists can recover deleted documents
C. Computer forensics specialists can recover overwritten files
D. None of the above (1 mark)

73. A fraud examiner can conduct textual analytics on an email communication among employees and then run a keyword search using the terms like targets, quota, and trouble. These words are indicative of which of the following fraud risk?

A. Capability
B. Opportunity
C. Pressure
D. Low personal integrity (1 mark)

74. Which of the following is NOT an example of a data analysis function that can be performed to detect fraud through an examination of the general ledger?

A. Comparing budgets and actuals
B. Analyzing and confirming specific ledger accounts for legitimate transaction activity
C. Calculating financial ratios
D. None of the above (1 mark)

75. Which of the following is a data analysis function that is NOT found in other software applications apart from data analysis softwares?

A. Sorting
B. Joining files
C. Benford Law
D. None of the above (1 mark)

76. Which of the following statements is ACCURATE in regard to the Benford Law?

A. Benford Law can only work with unnatural numbers
B. Benford Law can work with both natural and unnatural numbers
C. Benford Law can only work with all structured data
D. None of the above (1 mark)

77. Stella runs a construction development company. She noticed that the cost of paint had increased substantially from the previous year, while the number of houses painted were fewer than in the previous year. Which of the following data analysis function would be MOST useful in helping Stella determine if cost of paint is proportionate to the houses painted?

A. Correlation analysis
B. Join function
C. Compliance verification
D. None of the above (1 mark)

78. When conducting an interview, the investigator must be particular of several issues to ensure the success of the process. Social psychological forces that facilitate communication is one of those elements that an interviewer should be concerned about. Which of the following BEST describes a social psychological force of communication that the interviewer should apply in their conversation with the interviewee?

A. Persuasion
B. Competing demand for time
C. Information exchange
D. None of the above (1 mark)

79. Which of the following is a step of the preparation phase of the data analysis process?

A. Determining examination objectives
B. Obtaining data
C. Determining whether predication exists
D. None of the above (1 mark)

80. Which of the following is a BEST practice for dealing with a hostile or argumentative interviewee during an interview?

A. Reasoning with the respondent
B. Trying to reason with the respondent
C. Reacting to the interviewee hostile behavior and take control of the interview
D. None of the above (1 mark)

81. Felistus, a Certified Forensic Fraud Examiner, is conducting an interview of an employee who does not know her. Which of the following is NOT accurate in regard to best practices for conducting the introduction phase of an interview.

A. Asking assessment questions
B. Avoiding titles
C. Getting commitment for assistance from the interviewee
D. None of the above (1 mark)

82. Which of the following statements BEST describes letter rogatory?

A. A formal request in which a judge in one country seeks the assistance of government in another country to release a defendant from jail
B. A formal request by the government of a country seeking information from a defendant residing in another country
C. A formal request by the courts of one country seeking assistance from the courts of another country to collect evidence in the foreign jurisdiction
D. None of the above (1 mark)

83. Which of the following statements is NOT accurate in regard to clarity in fraud investigation report writing?

A. The investigator should use clear language not subject to interpretations
B. The investigator should make sure that they use technical terms in their proper context and where necessary explain the meaning
C. The investigator should not state whether the suspect committed the crime or not, and avoid mentioning the suspects name
D. None of the above (1 mark)

84. Which of the following statements is NOT accurate in regard to why an interviewer should observe nonverbal clues of deception?

A. To determine deception, and document in a memorandum of interview
B. To establish deception and discontinue the interview as soon as possible because the information will not be useful
C. To establish deception, but not to confront the witness in regard to their untruthfulness
D. All the above (1 mark)

85. The interviewer should be able to observe inconsistence behavior from one question to another for nonverbal clues.
Which of the following is a nonverbal communication to convey meaning related to time?

A. Kinetic
B. Proxemics
C. Chronemic
D. None of the above (1 mark)

86. Which of the following elements of report writing would affect the credibility of a forensic audit report?

A. Accuracy
B. Vagueness
C. Impartiality
D. None of the above (1 mark)

87. Which of the following statements concerning court records is ACCURATE?

A. The courts have multiple databases that contain a comprehensive database of court documents from all court cases in every country
B. In most countries, court records are public records and can be obtained from the court where the case was heard
C. When searching for records for a particular court case, a fraud examiner need only to search the national court records as they serve as a repository for all cases heard at all courts
D. None of the above (1 mark)

88. Which of the following statements ACCURATE when preparing a memorandum reflecting the information provided by a confidential source?

A. The fraud examiner should write confidential source information in a memorandum
B. The fraud examiner should identify the source by name
C. The fraud examiner should use symbols to identify the source’s identity
D. None of the above (1 mark)

89. Which of the following statements is NOT correct in regard to an interviewer’s conduct in forensic audit interviews?

A. The interviewer should be friendly
B. The interviewer must be fair in all his dealings with suspect or witness
C. The interviewer must conduct himself in an informal way
D. None of the above (1 mark)

90. Which of the following statements is NOT accurate in regard to collection of digital evidence?

A. The investigator should collect incriminating evidence only
B. The investigator should collect exculpatory evidence
C. The investigator should collect inculpatory and exculpatory evidence
D. None of the above (1 mark)

91. Which of the following statements is ACCURATE in regard to seizing computers for examination?

A. When a forensic investigator is seizing a running computer for examination, he can retrieve data from the computer directly via its normal interface if the evidence is volatile
B. When a forensic investigator is seizing a running computer, he should do a graceful shut down
C. When a forensic investigator is seizing a computer that is shut down, they should open and review files needed
D. None of the above (1 mark)

92. Which of the following would NOT diminish the importance of evidence documented in an investigation report?

A. If the forensic auditor documents irrelevant information
B. If the forensic auditor is prejudicial in reporting the findings
C. If the forensic auditor documents unreliable information
D. None of the above (1 mark)

93. Which of the following statements is an example of a statement that an interviewer can use to depersonalise the victim?

A. “I can understand why you had to do this, the management has ignored your long years of service is that right”?
B. “I can see why you did this; management is also taking big kickbacks. Yours was only a small gift from the vendor”
C. “I can see what you took would not have significant effect on the organisation funds, after all this is a very big corporation”
D. None of the above (1 mark)

94. Which of the following statements is ACCURATE in regard to the mechanics of an interview?

A. The interviewer should not conduct the interview in the presence of a third party because the third party would undermine the possibility of obtaining an admission.
B. The interviewer should conduct the interview in the presence of a third party to protect the investigator from
false allegations by the interviewee
C. The interviewer should conduct the interview in the presence of a third party to assist the interviewer in taking notes
D. None of the above (1 mark)

95. Which of the following BEST describes a word that interviewers can use in fraud investigation interviews?

A. Forensic audit
B. Embezzlement
C. Bribery
D. None of the above (1 mark)

96. Polly, a Certified Fraud Examiner, is conducting an admission-seeking interview of Paul, a fraud suspect. Which of the following is a good technique of obtaining an admission?

A. Asking an alternative question to obtain a benchmark admission
B. Minimise sympathy and maximise condemnation
C. Asking complex questions
D. Asking double negative questions (1 mark)

97. The accuracy of an investigation report is very important. It can make or break a case. Which of the following is TRUE?

A. The credibility of a forensic audit report can only be affected by material inaccuracies
B. The credibility of an examination report cannot be affected by immaterial inaccuracies
C. The credibility of an examination report can be affected by both material and immaterial inaccuracies
D. The credibility of an examination report cannot affect the admissibility of the documented evidence
(1 mark)

98. Which of the following statements is MOST accurate in regard to the difference between forensic audit and fraud investigations?

A. Forensic audit differs from fraud investigations because forensic audits can only be conducted by
accountants/auditors
B. The terms forensic audit, fraud investigations cannot be used inter-changeably because the objective of the engagements are different
C. Forensic audit differs from fraud investigations because the purpose of a forensic audit is to prove an
allegation
D. None of the above (1 mark)

99. Which of the following statements is MOST accurate in regard to forensic accounting and forensic audit?

A. Forensic audit differs from forensic accounting because not all forensic accounting, are conducted for court purposes
B. All forensic audits and forensic accounting are conducted with an assumption that they will end up in court
C. All forensic auditors can conduct forensic accounting for court purposes
D. None of the above (1 mark)

100. Which of the following statements is NOT accurate in regard to forensic audit?

A. Forensic audit is a methodology of resolving fraud issues from inception to disposition
B. Forensic audit is conducted with an assumption that it will end up in litigation
C. Forensic auditors do not necessarily have to be accountants
D. Forensic audits are law intensive, therefore forensic auditors must have good knowledge of laws related to fraud and the rule of evidence (1 mark)

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