Baker, a Certified Fraud Examiner (CFE). is getting prepared to conduct a lengthy and complex interview. To prepare himself. Baker should:

• A.Write down key points to go over with the respondent
• B.Writs down a detailed list of questions in advance
• C.Avoid bringing any notes with him to the interview
• D.Take only the documents he wishes to go over

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Which of the following is a method of tracing assets that would yield the best result when several of the subject's assets or liabilities have changed during the period under examination and the subject a financial records are not available?

• A.Net worth method
• B.Regression analysis
• C.Bank deposit method
• D.Benford's Law analysis

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Which of the following questions would be MOST EFFECTIVE when establishing a baseline during an interview?

• A."Have you committed any misconduct against the company?"
• B."Are you familiar with the company's policies regarding ethics?"
• C."Do you know who had access to the file?"
• D."How long have you been in this department?"

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If the following statements were Included in a fraud examination report of a qualified expert, which of them would be IMPROPER?

• A.the organization must address the inadequate segregation of accounting duties to prevent such an event from happening again.''
• B.''When asked s second lima about the amount of funds missing the suspect contradicted their previous testimony"
• C."In light of all the evidence the suspect is most Italy guilty of fraud against the organization
• D.The evidence shows that between S1 million and $1.5 million in assets were transferred to an offshore account".

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Which of the following questions is MOST HELPFUL for fraud examiners to ask themselves when determining the legality of electronically recording a conversation?

• A."Will the recorded conversation take place before or after work?"
• B."Can the recording include both audio and video?
• C."How long is the anticipated recording expected to last?"
• D."Will the recording equipment produce a digital file?"

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