Misty, a fraud investigator, is interviewing Larry, who she suspects has been embezzling company funds. Which of the following is NOT a recommended sequence in which Misty should ask Lam/ questions?

• A.Ask questions in random order to prevent Larry from knowing what question comes next.
• B.Start with questions about known information and work toward unknown information
• C.Ask questions seeking general information before seeking details
• D.Start with general questions and move toward specific questions

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Which of the following is the MOST ACCURATE statement about how fraud examiners should approach fraud examinations?

• A.In most examinations fraud examiners should interview those who are more involved in the matters at issue before interviewing those who are less involved.
• B.When conducting fraud examinations, fraud examiners should adhere to the me an sand-ends approach
• C.Fraud examinations should begin with general information that is known, starting at the periphery, and then move to the more specific details.
• D.When conducting fraud examinations fraud examiners should operate under the assumption that the subjects are guilty

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Which of the following statements would be IMPROPER if included in the fraud examination report of a Certified Fraud Examiner (CFE) who is also qualified as an accounting expert?

• A."The evidence shows that expenses in excess of $5 million were omitted from the company's financial statements "
• B."Based on statements the suspect made to me. it is my assessment that the suspect has a dishonest disposition."
• C."From my examination, it appears that the company's financial statements were not presented in accordance with generally accepted accounting principles "
• D."The company's internal controls were wholly inadequate to prevent this type of violation and should be remediated at the earliest possible time."

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Butler, a Certified Fraud Examiner (CFE), needs to obtain a copy of a statement that the chief executive officer (CEO) of Accord Investments, a venture capital firm, posted on the firm's website sometime last year. Unfortunately, the quote has been removed from the website. Which of the following resources would be the BEST choice for Butler to consult to find an earlier version of the web page that he needs?

• A.The deep web
• B.The invisible archives
• C.The internet archives
• D.The free web

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Max The controller of XYZ Company, noticed that the company's hotel expenses increased substantially from the prior year. He wants to check to see if this is reasonable by comparing hotel expenses from both years to the number to that XYZ's employees traveled. Which of the following date analysis function would be the most useful In helping Max analyze these two variables?

• A.Correlation analysis
• B.Duplicate testing
• C.Verifying mutinies of a number
• D.Benford's Law analysts

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