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180 Cards in this Set
- Front
- Back
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T/F Fraud reports should only list findings that do not negatively impact the company.
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False
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T/F The interview should always take place at the interviewee's place of work.
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False
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T/F Failure to pass a polygraph test means certain guilt.
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False
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T/F The fraud report should include recommendations for disciplinary action.
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False
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T/F Paper and pencil honesty tests are most frequently used to determine whether someone has committed a crime.
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False
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T/F An interviewer should always be sympathetic and respectful during an interview.
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True
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Nonverbal cues of deception include all of the following except:
- Repetition of the question - Dilated pupils - Raised chin - Decreased foot and leg movements |
- Repetition of the question
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T/F Confrontational interviews should always be conducted even if no evidence can be obtained from the suspect.
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False
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T/F Interviews during the rationalization stage are often not objective and can be harmful to the potential prosecution efforts.
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True
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T/F
The general tone of a fraud report should be neither accusatory nor conclusive as to guilt, even if the suspect has confessed his or her involvement in the crime. |
True
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T/F The first reaction to crisis is denial.
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True
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T/F Telling a significant lie and getting away with it during an interview is usually difficult if the interviewer is well trained.
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True
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T/F If a suspect continually repeats phrases, words, or your questions, it could be a verbal cue that he or she is lying.
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True
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Each of the following is a clue that an interviewee is dishonest except:
- Upon repeated accusations, a dishonest person's denials become more vehement. - In order to add credibility to false statements, liars request that the interviewer obtain character testimony from other people. - Liars often refuse to implicate possible suspects or, in other words, honest people are more willing to name others involved in misdeeds. - Dishonest people frequently cover their mouths with their hands or fingers during deception. |
Upon repeated accusations, a dishonest person's denials become more vehement.
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Which of the following honesty testing techniques deals with the study of handwriting for the purpose of character analysis?
- Polygraph - Graphology - Pencil-and-paper test - Voice stress - None of the above |
- Graphology
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Confrontational interviews should usually be conducted when:
- Police decide that the suspect is guilty. - The examiner is starting the investigation. - All other investigative procedures have been completed. - The investigation is taking too long. |
- All other investigative procedures have been completed.
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Interviewing is:
- The systematic questioning of individuals who have knowledge of events, people, and evidence involved in a case under investigation. - The process of answering questions from an interviewer for the purpose of finding a job. - By far the most common technique used in investigating and resolving fraud. - A and C. |
- A and C.
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Persons in the rationalization stage of reaction to a fraud:
- Make great interviewees because they want to punish the suspect. - Want to give the suspect one more chance. - Believe without a doubt that the suspect is guilty. - Have no sympathy for the suspect. |
- Want to give the suspect one more chance.
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A signed statement should include all of the following except:
- A statement that the fraudster knew the conduct was wrong and intended to commit the act. - The date the fraudster was hired by the company. - Approximate amount of losses. - Approximate date of the offense. |
- The date the fraudster was hired by the company.
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Which of the following is the typical sequence of reactions to a crisis?
- Anger, denial, rationalization, depression, acceptance. - Rationalization, denial, anger, depression, acceptance. - Denial, anger, rationalization, depression, acceptance. - Depression, denial, anger, rationalization, acceptance. |
- Denial, anger, rationalization, depression, acceptance.
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Which of the following is not a good thing to do during an interview?
- Conduct the interview in private. - Establish the purpose of the interview. - Interview more than one person at once. - Do not to invade body space. |
- Interview more than one person at once.
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Which of the following is something than an interviewee might do or feel while in the denial phase?
- Insult, harm, or slander. - Attempt to justify the act. - Become sad, withdraw, or lose interest. - Not comprehend what has been said. |
- Not comprehend what has been said.
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Which of the following is not an inquiry technique that should be used by interviewers?
- Use short questions, confined to one topic. - Maintain full control of the interview. - Point out some, but not all, of the circumstantial evidence. - All of the above are good inquiry techniques in an interview. |
- All of the above are good inquiry techniques in an interview.
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Which of the following reactions frequently involves appearing temporarily stunned, insisting there is some mistake, or not comprehending what has been said?
- Anger - Denial - Rationalization - Depression - Acceptance |
- Denial
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Which of the following is a characteristic of a good interview?
- Make the interview as concise as possible. - The interviewer should announce his or her bias at the outset, because the interviewee will cooperate better when the interviewee knows the type of information the interviewer is seeking. - Friendly interviewees appear helpful, but they may have hidden motives and may provide bad information. - It is important to schedule interviews ahead of time, especially if you are planning to interview a potentially hostile interviewee. |
- Friendly interviewees appear helpful, but they may have hidden motives and may provide bad information.
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Which of the following is not a method of honesty testing?
- Graphology - Voice Stress Analysis - Body Language Test - Pencil and Paper Test |
- Body Language Test
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Interviews should not be conducted with:
- Suspects - Coworkers - Clients - Interviews can be conducted with all of the above |
- Interviews can be conducted with all of the above
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Which of the following traits do polygraphs not measure when testing for stress?
- Pulse rate - Blood pressure - Galvanic skin response - Respiration - All of the above are traits measured during a polygraph test |
- All of the above are traits measured during a polygraph test
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Planning for interviews should not involve:
- Judging the guilt of the suspect based on available documents. - Establishing a location and time for the interview. - Ascertaining in advance as many facts as possible about the offense. - Understanding the attitude of the interviewee. |
- Judging the guilt of the suspect based on available documents.
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T/F Bribery is one of the four types of corruption.
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True
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T/F Ghost employee schemes usually generate the largest losses among the payroll disbursement fraud schemes.
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True
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T/F Larceny, skimming, and misuse are all subdivisions of theft of cash.
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False
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T/F Kickback schemes always involve the purchasing function of the victim company.
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False
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T/F The two basic fraudulent register disbursement schemes are false refunds and false voids.
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True
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Which of the following is not one of the most common billing schemes?
- Setting up dummy companies to submit invoices to the victim organization. - Changing the quantity or price on an invoice to favor a customer. - Altering or double-paying nonaccomplice vendor's statements. - Making personal purchases with company funds. |
- Changing the quantity or price on an invoice to favor a customer.
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Most frauds against organizations are perpetrated by:
- Employees - Owners - Vendors - A collusion of two of the above. |
- Employees
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T/F Corruption is divided into four fraud scheme types: (1) bribery, (2)conflict of interest, (3) economic extortion, and (4) illegal services.
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True
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Which of the following is not one of the ACFE's types of fraudulent disbursements?
- Check-tampering schemes - Skimming disbursement schemes - Expense schemes - Register disbursement schemes |
- Skimming disbursement schemes
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What are the three major classes of asset misappropriation?
- Stealing receipts, purchasing fraud, and disbursement fraud. - Stealing receipts, stealing money as it comes into a company, and purchasing fraud. - Stealing receipts, disbursement fraud, and stealing assets on hand. - Stealing receipts, stealing inventory, and stealing information. |
- Stealing receipts, disbursement fraud, and stealing assets on hand.
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Which of the following types of disbursement fraud occurs least frequently?
- Expense tampering - Payroll schemes - Register disbursement schemes - Billing schemes |
- Register disbursement schemes
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The most affected party in a workers' compensation fraud case is which of the following?
- Employer - Employer's insurance carrier - Other employees - Government |
- Employer's insurance carrier
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T/F Understating sales and stealing cash is an example of skimming.
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True
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"Putting someone on the payroll who does not actually work for the victim company" is an example of a(n):
- Expense scheme. - Payroll scheme. - Register disbursement scheme. - Commission scheme. |
- Payroll scheme.
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Which of the following it not true of billing schemes?
- The perpetrator takes physical possession of his or her employer's cash. - The perpetrator often sets up a "dummy" company. - It is one of the most commonly committed disbursement schemes. - It usually involves dealing with the victim organization's purchasing department. |
- The perpetrator takes physical possession of his or her employer's cash.
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T/F Bid rigging involves establishing a predetermined amount of money that bidders will have to exceed in order to win a bid.
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False
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T/F The false refund fraud scheme involves any refund given in cash for an item that was originally stolen from the store.
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False
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T/F Failure to account for missing inventory that was supposed to have been returned is a problem found in voided sales frauds.
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True
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One key element of skimming is that cash is taken:
- Directly from the cash register. - When no one is watching. - By someone who does not ordinarily have cash-handling responsibilities. - Prior to its entry into an accounting system. |
- Prior to its entry into an accounting system.
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T/F Larceny is the stealing of cash by employees before the cash has been recorded in the company's accounting system.
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False
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T/F Commercial bribery is different from traditional bribery in that the offer made in commercial bribery is to influence an official act of government and traditional briberies never involve government officials.
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False
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T/F Illegal gratuities are made before deals are approved but after payment has been accepted.
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False
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T/F Billing schemes have by far the highest median costs per incident of all frauds.
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False
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T/F Compared to bribery and conflicts of interest, economic extortion fraud schemes occur relatively infrequently.
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True
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T/F Skimming schemes are far less common than larceny schemes.
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False
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T/F Asset misappropriations are divided into two categories: theft of cash and theft of inventory.
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True
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Which of the following results in the highest loss per case?
- Expense tampering - Payroll schemes - Register disbursement schemes - Billing schemes |
- Billing schemes
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T/F Kickbacks are undisclosed payments made by employees of purchasing companies to vendors.
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False
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T/F Employee frauds constitute a greater percentage of all frauds and have greater median losses than do management and owner frauds combined.
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False
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Which of the following is a major difference between larceny and skimming?
- Larceny is committed before the cash is entered into the accounting system, while skimming is committed after the cash is entered into the system. - Larceny is committed after the cash is entered into the accounting system, while skimming is committed before the cash is entered into the system. - Larceny involves fraudulent disbursements of cash, while skimming involves fraudulent receipts of cash. - Larceny involves fraudulent receipts of cash, while skimming involves fraudulent disbursements of cash. |
- Larceny is committed after the cash is entered into the accounting system, while skimming is committed before the cash is entered into the system.
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Which of the following is not considered a misappropriation of assets?
- Payroll disbursement schemes - Kickbacks - Expense schemes - Skimming |
- Kickbacks
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Which of the following actions can fraud victims pursue after sufficient evidence is obtained?
- Prosecute in a criminal court. - Pursue civil litigation. - Take no action at all. - Two of the above. |
- Two of the above.
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Most court cases are decided in state courts, except when:
- Federal laws are in question. - The case involves several states. - The amount exceeds $100,000. - Both a and b are correct. |
- Both a and b are correct.
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T/F An initial pleading or complaint generally includes an explanation of the alleged violation and the monetary expenses or damages sought.
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True
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T/F The prosecution usually prefers to present evidence at a grand jury because the accused does not have the right to hear the evidence.
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True
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In a civil trial, settlements may be negotiated:
- At any time during the litigation. - After arraignment. - At no time once negotiation begins. - Only after the judge orders negotiation between parties. |
- At any time during the litigation.
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T/F If responses to interrogatories are not given in a timely fashion, the court may charge fees and costs to a noncomplying party and issue an order demanding that all questions be answered.
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True
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T/F State courts hear bankruptcy cases.
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False
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Which of the following rights is not provided by the Fifth Amendment?
- Individuals are protected from double jeopardy (being tried twice for the same crime). - States cannot seize private property without just compensation. - Individuals have the right to refuse to incriminate themselves. - Miranda rights must be read upon arrest. |
- Miranda rights must be read upon arrest.
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T/F An interrogatory is a series of written questions that specifically identifies information needed from the opposing party.
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True
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Which of the following is not one of the common stages of a criminal case?
- Filing a criminal charge. - Filing a complaint. - Discovery. - Trial and appeal. |
- Filing a complaint.
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T/F If, during a preliminary hearing, sufficient evidence is not available to show probable cause, the defendant can still be prosecuted at a later time when more evidence is available.
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True
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T/F The parties in a civil case may negotiate a settlement during any stage of litigation.
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True
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T/F Most fraud cases are tried in federal courts.
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False
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T/F A deposition is a testimony taken before the trial begins in a situation that is usually less formal than a courtroom, but in which the court rules and regulations still apply.
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True
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T/F To be successful, the plaintiff in a civil case must prove his or her case beyond a reasonable doubt.
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False
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The Fourth Amendment requires that probable cause exist before a defendant is arrested or searched. Which of the following levels of evidence is necessary to show probable cause?
- Less than certainty, but more than speculation or suspicion. - Speculation or suspicion. - Beyond a reasonable doubt. - Preponderance of the evidence. |
- Less than certainty, but more than speculation or suspicion.
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T/F The defendant can choose to have his or her case tried in a state lower court or a state higher court.
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False
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What is/are the distinguishing factor(s) between the lower and higher state trial courts?
- Amount of monetary damage. - Seriousness of the crime. - Availability of the court. - Both a and b. - All of the above. |
- Both a and b.
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T/F Investigation is the legal process by which each party's attorneys try to find all information about the other side's case before the trial begins.
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False
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T/F The federal courts will only hear cases that involve federal law, more than one state, or a federal statute.
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True
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Fraud investigators can assist in a case in which of the following ways?
- By preparing questions to ask opposing witnesses during depositions. - By evaluating whether documents produced by the opposing side satisfy a production request. - By assisting in the preparation of a production request because of their knowledge of a case. - By a and b. - By a, b, and c. |
- By a, b, and c.
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T/F A request for confession asks the opposing party to admit designated facts relevant to litigation.
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False
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During cross-examination, expert witnesses should:
- Address areas outside of their areas of expertise. - Appreciate opposing council when they act very friendly. - Respond evasively and ambiguously to tough questions. - Maintain the same positions taken during the direct testimony. |
- Maintain the same positions taken during the direct testimony.
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T/F Civil cases must consist of a jury of at least six jurors. (Does a civil trial always have to have a jury?)
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False
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During a trial or deposition, expert witnesses should:
- Respond aggressively. - Bring notes and work papers to cite. - Answer questions convincingly, without hedging their answers. - Memorize well-crafted responses to say what they think sounds effective. |
- Answer questions convincingly, without hedging their answers.
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Having a civil trial before a criminal trial has which of the following benefits:
- Defendant may make admissions during civil trial that can be used in criminal trial. - Greater access to documents of the defendant. - Defendant is not guaranteed the right to an attorney. - Both a and b. |
- Both a and b.
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When deposing an expert witness, the opposing attorneys try to achieve all of the following goals except:
- Understanding the expert's opinion. - Understanding the expert's credentials. - Seeking admission of guilt. - Obtaining an assessment of how difficult the expert will be in the case. |
- Seeking admission of guilt.
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T/F The burden of proof necessary to prove a defendant is guilty in a criminal trial is significantly greater than in a civil trial.
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True
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T/F An individual committing fraud can be prosecuted either criminally or civilly, but not both.
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False
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To be convicted in a criminal case, the standard of evidence is:
- Beyond a shadow of a doubt. - Beyond a reasonable doubt. - Preponderance of evidence. - All of the above. |
- Beyond a reasonable doubt.
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The FCPA would prohibit paying a bribe to all of the following except:
- Foreign official - Foreign company CEO - Foreign political party official - Candidate for a foreign political office |
- Foreign company CEO
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An exception to the FCPA's antibribery prohibition exists for "grease payments," or payments to facilitate or expedite performance of a "routine government action." Which of the following is NOT considered a "routine government action," as defined by the FCPA?
- Obtaining permits, licenses or other official documents. - Providing police protection. - Processing governmental papers, such as visas and work orders. - Awarding a public construction contract. |
- Awarding a public construction contract.
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U. S. companies that fall under the jurisdiction of both the FCPA and the recently enacted U. K. Bribery Act should take note of the differences between the two acts and revise their compliance programs accordingly. The Bribery Act is stricter than the FCPA in which of the following respects?
- It prohibits the bribery of private individuals and companies. - It prohibits both the offer and acceptance of a bribe. - It makes no exception for facilitating (grease) payments made to expedite routine government actions. - All of the above. |
- All of the above.
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Which of the following statements about the FCPAs antibribery provisions is true?
- They potentially apply to any individual, firm, officer, director, employee or agent of a firm and any stockholder acting on behalf of the firm. - They do not prohibit mere promises to make a corrupt payment. - They require that a corrupt act succeed in its purpose in order to constitute a breach. - They prohibit payments to any party to obtain or retain business. |
- They potentially apply to any individual, firm, officer, director, employee or agent of a firm and any stockholder acting on behalf of the firm.
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An internal investigation at Any Co. reveals that the company's CFO has been paying bribes to officials of a state-owned utility in Mexico. Any Co.s stock trades on a U. S. exchange. Which of the following is a possible advantage for Any Co. of self disclosing the FCPA violation?
- Eliminate the possibility of prosecution by U. S. and foreign authorities. - Eliminate the possibility of a government investigation. - Eliminate the impact of potential whistleblower disclosures. - Eliminate the possible discovery of other violations. |
- Eliminate the impact of potential whistleblower disclosures.
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T/F The FCPA contains both an antibribery provision and a books and records and internal controls provision.
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True
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T/F
The person who merely authorizes a subordinate to pay a bribe to a foreign government official can not be prosecuted under the FCPA. |
False
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T/F An offer to pay a foreign government official to obtain a large, government contract is a violation of the FCPA. It is not necessary for the payment to have been made, or for the business to have been awarded to the offering party.
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True
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FCPA violations can result in all of the following EXCEPT:
- Imprisonment for up to 20 years for culpable individuals. - Shareholder lawsuits brought under the FCPA to enforce the law. - Fines of up to $25 million per violation against entities and $5 million per violation against individuals. - Debarment from government contracting programs. |
- Shareholder lawsuits brought under the FCPA to enforce the law.
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T/F The FCPA allows payments to be made to government officials for routine government matters such as obtaining a business license.
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True
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T/F A U. S. company will not be prosecuted under the FCPA as long as they make sure their agents who are paying bribes to foreign government officials are not U. S. citizens.
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False
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T/F A person who is charged with paying a bribe under the FCPA offers as his defense that, although it is not written into law, everyone who does business in this foreign country knows it is customary business practice to bribe government officials. This defense is likely to succeed (the defendant will be found not guilty).
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False
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T/F The FCPA only applies to transactions that occur in foreign countries.
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False
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Which of the following is responsible for criminal enforcement of the FCPAs antibribery provisions with respect to issuers?
- The SEC. - The Department of Justice. - The Office of the General Counsel of the Department of Commerce. - The Organization for Economic Cooperation and Development |
- The Department of Justice.
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Which of the following statements about the FCPAs books and records provisions is false?
- They were designed to prevent the falsification of records to conceal improper transactions. - They apply only to issues - corporations with securities traded on a U. S. stock exchange or otherwise required to file periodic reports with the SEC - and their subsidiaries. - They were designed to prevent the failure to record improper transactions. - They were designed to operate independently of the FCPAs antibribery provisions. |
- They were designed to operate independently of the FCPAs antibribery provisions.
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T/F The largest penalty ever levied against a firm for violating the FCPA was $25 million.
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False
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ABC Auditors is hired to perform an external audit of the financial statements of XYZ Co., a publicly held U. S. company. Based on information obtained during the audit and through consultation with legal counsel, ABC concludes that XYZ has violated the FCPA. In response to the detected illegal act, ABC should do all of the following EXCEPT:
- Consider the illegal act's effect on the amounts presented in XYZ's financial statements. - Evaluate the adequacy of disclosures in the financial statements of the illegal act's potential effects on XYZ's operations. - Consider the implications of the illegal act in relation to other aspects of the audit. - Disclose the illegal act to the SEC. |
- Disclose the illegal act to the SEC.
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Which of the following affirmative defenses may be asserted by Some Co. which has been charged with a violation of the FCPAs antibribery provisions??
- The payment was lawful under the written laws of the foreign country. - The payment was indirectly related to demonstrating a product. - The payment was indirectly related to performing a contractual obligation. - None of the above. |
- The payment was lawful under the written laws of the foreign country.
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The FCPAs internal control provisions require that covered corporations devise and maintain an internal control system that provides reasonable assurance of several specific objectives. Which of the following is NOT one of these objectives?
- Transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAP or any other applicable criteria. - Transactions are executed in accordance with management's general or specific authorization. - External audits that include a comparison of asset records with the actual assets are performed at reasonable intervals. - Access to assets is limited to those with authorization. |
- External audits that include a comparison of asset records with the actual assets are performed at reasonable intervals.
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T/F A firm is under investigation for allegedly allowing an employee to pay bribes to foreign government officials. Their defense is that their internal controls are so utterly ineffective that they had not way of knowing that company funds were being used to pay bribes. This company is about to learn about the record keeping and internal controls provisions of the FCPA.
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True
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One reliable indicator of deception occurs when a suspect, "swears to God" or keeps prefacing answers with "honestly." These expressions are called:
- declaratives - oaths - swearings - pleadings |
- oaths
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T/F During the interview process, the interviewer develops a morally acceptable theme for a suspect's fraudulent behavior. It is important that the theme be closely tied to the suspect's actual motive.
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False
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A CFE is interviewing a person whose honesty and truthfulness is unknown. Which of the following responses might indicate deception?
- Please repeat the question. - Well, now, let me think about that... - Why would I do that? There's a lot of other people that could have done the same thing. - All of the above. |
- All of the above.
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Which of the following is NOT a required legal element of a claim of defamation?
- A false statement about a plaintiff. - Communicated to a third party. - The statement is highly offensive. - The plaintiff suffered harm. |
- The statement is highly offensive.
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A CFE is interviewing a suspect who has just admitted to polluting a lake. This action cause at least 30 young children to develop severe developmental disabilities. Upon hearing the confession the CFE should:
- Continue to treat the suspect with decency and respect. - Scold the suspect for his behavior. - Show the suspect pictures of the children his actions have harmed. - Slap the suspect. |
- Continue to treat the suspect with decency and respect.
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T/F If an employee is a member of union, the employer generally must notify the union if a union employee is being investigated, but the employee has absolutely no right to have a union representative present during the interview.
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False
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In the closing statement of a written admission of guilt, the following information should be included:
- the confessor has read the statement. - the confessor has voluntarily provided the statement. - the confessor acknowledges the truth of the statement. - all of the above. |
- all of the above.
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An example of an alternative question is:
- Why did you borrow the money? - Did you intentionally take the money, or did this just happen one day? - When will you repay the money? - This could happen to anyone, couldn't it? |
- Did you intentionally take the money, or did this just happen one day?
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A CFE is entering the admission seeking stage of an interview with a prime suspect. She makes a direct accusation and the suspect begins to deny involvement in the scheme. The CFE should:
- Shout angrily what a no, good liar the suspect is being. Calmly state, We will be here all day if you keep lying. - Calmly, but aggressively cut the suspect off before he can complete the denial. - Do nothing and let the suspect take the offensive in the interview. |
- Calmly, but aggressively cut the suspect off before he can complete the denial.
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T/F
A good interviewer will always prepare a script of all questions to be asked of the suspect and will stick to this script during the interview. |
False
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When interviewing a neutral witness, a good interviewer will do all of the following EXCEPT:
- obtain detailed, specific facts. - secure all relevant documents. - obtain all leads that the witness can provide. - tell the witness who is the prime suspect and see if they will testify against her. |
- tell the witness who is the prime suspect and see if they will testify against her.
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When conducting an interview of a witness, the interviewer should begin with:
- Open ended questions that allow the witness to tell the story in their own way. - Specific questions designed to obtain all of the information known by the witness. - General questions which will keep the witness on the topic to be discussed during the interview. - Any of the above. |
- Open ended questions that allow the witness to tell the story in their own way.
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A nonunion suspect arrives at an interview with his manager and insists that the manager be allowed to sit in on the interview. The interview should not be conducted because:
- the presence of a third party could have liability consequences - the suspect will be less likely to make culpable admissions in the presence of a third party - the third party could interfere with the interview process - all of the above |
- all of the above
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Several themes can be developed during an interview to give a suspect a morally acceptable reason for their misdeed. Which of the following is NOT a theme that a CFE should use?
- You intended to just borrow the money, didn't you? - What you did is not against the law. - The amount you took really does not represent a lot of money for this company." - Things are so unfair at this company that it is not surprising that employees would do things like this. |
- What you did is not against the law.
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T/F Generally, both public and private employers may interview employees in noncustodial settings without giving Miranda warnings.
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True
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T/F Most confessions are the result of a suspect coming forward with a guilty conscience (the school superintendent in Missouri is an exception).
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False
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In the course of an interview it becomes obvious that a witness has previously lied or given false information about an incident. When confronted about this, the witness denies it. The key to overcoming this denial is:
- Give the witness an "out" that will allow him or her to save face (e.g., You have a lot of things on your mind so it is not a surprise that you would forget some details.) - Tell the witness that the federal penalties for perjury are harsh and could be worse than the act itself. - Inform the witness that it is obvious to any reasonable person that their testimony is inconsistent. - Confront the witness with the conflicting statements and demand that they quit lying and tell the truth. |
- Give the witness an "out" that will allow him or her to save face (e.g., You have a lot of things on your mind so it is not a surprise that you would forget some details.)
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An interview of an adverse witness is being tape recorded by the interviewer with the consent of the interviewee. It is generally NOT necessary to:
- Volunteer to give the witness a copy of the tape. - Announce the date and time at the beginning of the tape. - Announce the name of the interviewer and the interviewee at the beginning of the tape. - Ask the interviewee for consent to record the interview and make sure the interviewee's affirmative response if recorded. |
- Volunteer to give the witness a copy of the tape.
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During a routine fraud risk assessment interview, it becomes apparent to the CFE that the interviewee is involved in a fraud scheme. The CFE should:
- share her concern with the witness. - confront the witness with the allegations. - continue the planned interview and follow-up on the suspicions later. - recommend that the employee be fired. |
- continue the planned interview and follow-up on the suspicions later.
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A CFE is entering the informational stage of an interview with Green, the department supervisor where inventory fraud is being investigated. The CFE says, "Tell me how your department got so screwed up." Green is likely to:
- Become contrite and cooperative. - Tell the CFE that it is his fault the department lacks any semblance of internal controls. - Become defensive and uncooperative. - Confess to the scheme. |
- Become defensive and uncooperative.
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A CFE is seeking a written confession. The CFE should:
- give the suspect a morally acceptable reason for her behavior. - make a specific, direct accusation. - if necessary, show the suspect incriminating evidence in order of least important to most important, stopping when the confession is obtained. - all of the above. |
- all of the above.
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Which of the following is not a possible legal risk that can result from improperly conducted interviews?
- Invasion of privacy. - Assault and battery. - Defamation. - Forcible entry and detainer. |
- Forcible entry and detainer.
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During the closing phase of an interview, it is important that the CFE do all of the following EXCEPT:
- establish rapport for future cooperation. - review the key facts obtained during the interview and confirm a mutual understanding of those key facts. - give the witness an opportunity to ask any questions they might have about the incident. - thank the witness for their time. |
- give the witness an opportunity to ask any questions they might have about the incident.
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During an admission-seeking interview the examiner tells the suspect that she is convinced that the suspect committed the fraud when in fact the examiner is unsure who committed the act. The examiner could be charged with:
- entrapment - defamation - perjury - none of the above |
- none of the above
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On March 5, a CFE contacts a witness to arrange an interview. The witness initially seems hesitant, but then agrees to an interview. The witness asks the interviewer is she can "have a few days to prepare for the interview." The interviewer should press hard to have the interview on:
- March 5 - March 7 - March 8 - March 19, to allow the witness to have two full weeks to prepare. |
- March 5
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A CFE accused a suspect of borrowing some money from his employer. The suspect responds, "I did not take $42,000 from the company on July 1." The CFE is likely to conclude the suspect is:
- Responsible for the act. - Not responsible for the act. - Unaware of the facts of the case. - None of the above. |
- Responsible for the act.
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One theme that can be established during an interview is for the interviewer to sympathize with the suspect by condemning others. Who might the interviewer condemn during this phase?
- Victim - Accomplice - Employer - Any of the above |
- Any of the above
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A truthful person is likely to make what type of response to an accusation that they committed fraud?
- An unequivocal denial of wrongdoing. - An emphatic, No! followed by reasons why the accused could not have committed the act. - A No!, followed by Are you crazy? - All of the above. |
- All of the above.
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T/F Public employers, such as government entities, can not fire employees for refusing to answer questions that might incriminate them.
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True
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When preparing to conduct an interview, the examiner should NOT generally:
- have a clear notion of what principal points should be covered during the interview. - review all documents and related material before contacting the witness. - prepare a list of all questions to be asked of the witness. - interview one witness at a time. |
- prepare a list of all questions to be asked of the witness.
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During the informational stage of an interview a potential witness tells the CFE that she does not want to discuss the incident in question. The CFE's initial reaction should be:
- take no action and terminate the interview. - attempt to persuade the person to continue the interview. - inform the witness that the CFE will recommend to management that she be fired for not cooperating with the investigation. - Any of the above. |
- attempt to persuade the person to continue the interview.
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During the introductory phase of an interview, a witness asks the CFE about the purpose of the interview. The CFE should:
- Lie - Tell the witness it is none of their business. - Give the witness a detailed explanation of the events leading up to the investigation. - Provide a brief explanation in general terms. |
- Provide a brief explanation in general terms.
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__________ is the common ground that an interviewer would like to establish with the interviewee before questioning begins.
- Rapport - Cooperation - Neutrality - Objectivity |
- Rapport
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T/F The best place to interview a cooperative witness is the witness' home or office.
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True
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A CFE asks a witness a simple, direct, and understandable question. Which response below is most likely a deceptive one?
- Who, me? - I did not do anything wrong. - No! - All of the above are deceptive answers. |
- Who, me?
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A CFE is in the third hour of an admission seeking interview. The suspect begins to give the CFE a partial explanation for what she did wrong. The CFE should:
- Remind the witness that it is past 4:30 and the examiner's son has a soccer game in 15 minutes. - Tell the witness that he is sick of hearing half truths. - Threaten the witness with firing if she doesn't get to the point. - Reassure the witness that she is doing the right thing. |
- Reassure the witness that she is doing the right thing.
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The examiner should conduct the admission-seeking interview with the primary suspect when:
- the allegation of wrongdoing is initially made - the suspect is identified - all other reasonable investigation has been completed - it is most convenient for the suspect |
- all other reasonable investigation has been completed
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When questioning a witness, the interviewer should ask the questions in what order?
- In reverse chronological order. - From the general to the specific details. - In random order to keep the witness off guard. - None of the above. |
- From the general to the specific details.
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One of the most effective ways to obtain cooperation in an interview is to:
- Intimidate the subject - Tell the subject that they are under suspicion - Ask for it - None of the above |
- Ask for it
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Which of the following is not an element of the tort of Intentional Infliction of Emotional Distress?
- Extreme and outrageous conduct. - Which caused severe emotional distress. - The statements subjected the plaintiff to public humiliation. - The defendant acted with intent to cause the distress. |
- The statements subjected the plaintiff to public humiliation.
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A neutral witness has provided information which appears to be of no use to the CFE. In closing the interview, the CFE might say:
- Why did you lie to me during this interview? - Thank you for your time. Is there anything else that you want to discuss that could help us with this matter? - This has been a complete waste of my time. Why didn't you just tell me you didn't know anything about this matter? - You don't have to worry about seeing me again. You obviously don't have a clue what's going on in your department. |
- Thank you for your time. Is there anything else that you want to discuss that could help us with this matter?
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T/F No one should be present during the interview of a juvenile other than the juvenile and the interviewer.
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False
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T/F In order to be legally admissible in court, a confession must have been provided voluntarily by the confessor.
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True
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After obtaining an oral confession the most important thing for an examiner to do is:
- get the confession in writing. - review the examiner's notes with the suspect. - go over the possible legal charges and penalties with the suspect. - convey the examiner's sense of outrage to the suspect over their reprehensible behavior. |
- get the confession in writing.
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Which of the following is not an example of an action which may constitute false imprisonment?
- Locking the doors to the interview room. - Standing in front of the door. - Conducting an interview during which the subject is not permitted to leave. - Telling the subject that he is required to answer the interview's questions. |
- Telling the subject that he is required to answer the interview's questions.
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A CFE is going to interview the prime suspect in a fraud case. Which of the following is the best place to conduct the interview?
- The suspect's home. - The suspect's office. - The CFE's office. - A private meeting room with no distractions (e.g., pictures, papers, phone, etc.). |
- A private meeting room with no distractions (e.g., pictures, papers, phone, etc.)
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In order for a written statement to be admissible as evidence, the statement should be:
- in the handwriting of the suspect. - in the handwriting of the examiner. - typed. - any of the above are permissible. |
- any of the above are permissible.
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A CFE has just obtained an oral confession from a suspect. The suspect has agreed to provide a signed statement detailing his actions. However, the suspect needs to wait until the next work day so that he can review some pertinent records related to the theft. The CFE should:
- Allow the suspect to return the following day with the documents. - Obtain a written statement from the suspect before he leaves. - Make the suspect sign a statement promising that he will return the next day. - Just forget it - an oral confession will suffice. |
- Obtain a written statement from the suspect before he leaves.
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A CFE poses a question to a witness whose truthfulness is unknown. Which of the following responses might indicate a deceptive answer?
- Let me see know...could you please repeat that question? - Hum. Have you talked to others in the department about this? - Did you know that the supervisor in our department is cheating on her spouse? - All of the above. |
- All of the above.
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The principal psychological factor leading to a successful interview is:
- Confidence in the justice system. - Fear of the interviewer. - Perception of privacy and confidentiality. - All of the above. |
- Perception of privacy and confidentiality.
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T/F When taking a signed statement from a suspect who has admitted guilt, the CFE must always have the statement notarized.
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False
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A CFE has concluded an interview with a suspect. The suspect insists on knowing whether he is still a suspect in the case. This behavior is usually indicative of:
- an untruthful person. - a truthful witness. - an insecure person with obvious psychological issues. - none of the above. |
- an untruthful person.
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T/F The use of some trickery or deceit to obtain a signed confession will always render the confession inadmissible in court.
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False
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During the introductory phase of the interview, the interviewer should avoid terms such as:
- Investigation - Audit - Lawsuit - All of the above |
- All of the above
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A CFE accuses a suspect of having committed a fraud. No one else was present. It was later determined that the CFE's good faith accusation was incorrect. The suspect may recover damages from the CFE under what legal theory?
- Slander - Harassment - Entrapment - None of the above |
- None of the above
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A CFE has an overwhelming amount of documentary evidence implicating a fraud suspect. The CFE should:
- advise the suspect to get an attorney. - complete the report to counsel. - interview the suspect and seek a written confession. - All of the above. |
- interview the suspect and seek a written confession.
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An interviewer never knows for certain where her questioning may lead. Accordingly, an interviewer should never:
- Show surprise - Ask sensitive questions - Remain objective - Any of the above |
- Show surprise
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T/F If a CFE inserts inaccuracies into a suspect's written confession, the CFE is guilty of forgery and her action will invalidate the confession.
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False
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__________ questions are those worded in a way which makes it difficult to be answered with a simple yes or no.
- Open -Leading - Introductory - Informal |
- Open
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T/F
During the informational phase of an interview, the interviewer should ask primarily accusatory questions. |
False
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Prior to scheduling the admission-seeking interview of a person suspected of committing a fraud, the interview should:
- notify the legal counsel who is directing the investigation - review the file to ensure that all workable leads have been examined - notify management of the pending interview (assuming management is not the target of the investigation) - all of the above |
- all of the above
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T/F If two or more witnesses are related to each other, it is acceptable to interview them together.
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False
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Which acts by a suspect are most likely to be indicative of deception?
- Obvious anger when the CFE accuses the person of fraud. - Being overly polite to the interviewer to the point of offering to the the interviewer a cup of coffee. - Clear, concise, and unequivocal responses to questions. - An offer to stay until everything about this is resolved. |
- Being overly polite to the interviewer to the point of offering to the the interviewer a cup of coffee.
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T/F In evaluating deception, consistent delayed responses by the suspect to even the most simple questions is considered a sign of deception.
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True
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A CFE should try to minimize the seriousness of an offense. This means the CFE should try to downplay the suspect's perception of:
- Legal seriousness. - Moral seriousness. - Both - Neither |
- Moral seriousness.
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When introducing him- or herself, the interviewer should generally _________.
- Disclose that a criminal investigation is being conducted. - Assume the subject is guilty. - Assume that the subject will be deceptive. - Avoid using titles. |
- Avoid using titles.
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In a limited number of instances, the interviewer will be required to permit a suspect to have a witness at the interview. Where should the witness be seated in relation to the suspect?
- In front of the suspect and between the suspect and interviewer. - Sitting side-by-side with the suspect facing the interviewer. - Sitting next to the interviewer and facing the suspect. - Behind the suspect so that the interviewer and suspect are directly facing each other. |
- Behind the suspect so that the interviewer and suspect are directly facing each other.
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T/F When investigating a case of employee theft when there are no obvious suspects, it is better to begin the interviews with those most likely to be involved.
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False
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When preparing an interview room, which is/are the LEAST important of all considerations?
- the privacy afforded by the room - the types of locks on the doors - type of lighting in the room - the chairs and other furniture in the room. |
- the types of locks on the doors
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The worst place to conduct an interview of a potentially hostile witness is:
- An interrogation room - The suspect's office - The suspect's home - None of the above |
- The suspect's home
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