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109 Cards in this Set
- Front
- Back
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Letters rogatory |
Needed to obtain court docs from a foreign country
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bankruptcy court records
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bankruptcy file usually contains the bankruptcy petition
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inerviewing a volatile witness
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go out of sequence
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benchmark admission
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reply to "did you plan this deliberately or did it just happen?"
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Which of the following is the most appropriate resource for finding information on U.S. and global companies, industries, and professionals?
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Hoover's
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Green, a Certified Fraud Examiner, has obtained an oral confession from Red, a fraud suspect. Green wants to probe Red for additional details. Which of the following is the most appropriate question Green should ask Red to find out if there are any remaining proceeds that can be used to reduce losses?
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What do you have left?
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the most appropriate data analysis function for locating meal expenses greater than $30
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compliance verification
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The National Crime Information Center is:
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computur database used by law enforcement agencies
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If investigating fraud involving food stamps, a Certified Fraud Examiner may consult this federal entity for beneficiary information.
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The Dept of Agriculture
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Which of the following is a valid legal defense to allegations of entrapment against a fraud examiner?
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adequate predication
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The terms induction and deduction are most often associated with which inhibitor to communication?
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inferential confusion
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When a fraud examiner identifies suspect indented writings on a pad of paper, he should develop the writings by shading the pad's surface with a pencil.
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false
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When an examiner prepares a memorandum reflecting the information furnished by a confidential source, how should the examiner identify the source?
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The examiner should use symbols to denote the source's identity
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When preparing a written report of a fraud examination, it is permissible to include only the facts which substantiate a fraud allegation.
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False
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Black, a Certified Fraud Examiner, has obtained an oral confession from Green, a fraud suspect. Black wants to examine Green's bank accounts. How should Black obtain permission to examine Green's bank accounts during the verbal confession?
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By written consent
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When an examiner prepares a memorandum reflecting the information furnished by a confidential source, how should the examiner identify the source?
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The examiner should use symbols to denote the source's identity.
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In interview situations, one certain type of question is used to establish the respondent's credibility. This type of question is called a(n)___________ question.
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None of the above
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Bob wants to search the Internet for information on Charles Ponzi. Which of the following search strings will yield the best result using Google's search engine?
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"Charles Ponzi"
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Which of the following is the most appropriate first step in trying to locate a subject using online records?
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Obtain a past address of the suspect
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In admission-seeking interviews, there are several explanations that employees give to rationalize their criminal behavior. Which of the following is NOT usually one of them?
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Defective moral values
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Delta, a Certified Fraud Examiner, is attempting to determine if Baker, a fraud suspect, has spent part of his ill-gotten gains on a new home. If Baker has purchased real estate, which of the following is the most likely source for obtaining documents pertaining to the real estate transactions?
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None of the above
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When attempting to remove a desktop computer for examination, if the computer is running, it is usually best to unplug it rather than allow it to go through its normal shutdown routine.
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True
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Gray, a fraud suspect, has confessed to Blue, a Certified Fraud Examiner, that he has embezzled funds. Blue is unsure whether Gray had an accomplice. Which of the following is the most appropriate question concerning accomplices?
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"Who else knew about this besides you?"
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Why would a fraud examiner use the KnowX line of products?
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To conduct an employee background check
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To obtain a valid warrant to search a suspect's computer, a law enforcement officer must prepare an affidavit that details the officer's reasonable suspicion behind the request for the warrant.
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False
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Which of the following is NOT one of the purposes of an admission-seeking interview?
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Test the person's honesty
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When drafting a written fraud examination report, the Certified Fraud Examiner should refer to himself in the report as "the writer" rather than use "I" or "me."
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False
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To protect the security of a covert investigation, no reports or memoranda of the covert operation should be committed to paper.
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False
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Which of the following is the most appropriate example of an alternative question?
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"Did you deliberately plan this , or did it just happen?"
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During the introductory phase of the interview, the interviewer should avoid terms such as:
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Investigation
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Under the Fair Credit Reporting Act, consumer reports cannot be obtained on anyone under any circumstances without their consent.
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False
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When conducting an interview, the examiner generally should:
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interview only one person at a time
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It is legal to take a video recording of a suspect without his consent (recording both images and audio) as long as the suspect is in a public place when the recording is done.
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False
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If a fraud examiner runs a data analysis query to identify gaps in sequential forms; show specified reports on credit taken by customers; and identify customer activity by age, product, and so forth, he is running a data analysis for:
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Accounts receivable
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If your suspect is investing alleged illicit payments in items that will increase his net worth and you need to prove his illicit income circumstantially, which of the following net-worth methods would yield the best result?
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None of the above
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Which of the following types of searches is best suited for locating people using online records?
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Credit Bureau header searches
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Which of the following sources would be most helpful in locating information about public and private association in the United States?
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Gale's Encyclopedia of Associations
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Green, a Certified Fraud Examiner, is conducting an admission-seeking interview of Brown, a fraud suspect. Although Brown is confessing to having committed the fraud, he is denying anyone else was involved, and Green knows better. What should Green do next?
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Proceed as if the falsehood has been accepted as truth and return to it later.
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In conducting interviews, the interviewer should establish the interview's theme, and the goal of the theme should be to:
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Get the respondent to make a committment to assist.
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As a general rule, the more intelligent the witness, the less reliable his verbal and nonverbal clues of deception will be.
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False
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The federal law passed in 2003 that eliminated the requirement that banks return the physical check to the customer after the check has been negotiated is commonly referred to as which of the following?
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Check 21
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When using the discovery-sampling technique to audit for fraud, the selection of samples should be nonrandom.
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False
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Loan records can provide important information regarding a subject. A bank credit department generally maintains which of the following types of basic loan records?
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All of the above
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Which of the following is NOT one of the primary purposes of asking introductory questions in interview situations?
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Give a detailed reason for the interview
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The analysis phase of a computer forensics examination involves acquiring an image of the suspect system and using the proper software tools to capture and preserve the image.
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False
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In interview situations, a(n)_______________ is an orderly, continuous account of an event or incident, given by a respondent without prompting.
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Free narrative
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Beta, a Certified Fraud Examiner, is conducting an admission-seeking interview of Delta, a fraud suspect. In establishing a rationalization, Beta said to Delta: "I know you didn't do this for yourself; it was for your family." This technique seeks to establish rationalization by:
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Claiming the action was for altruistic reasons
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In interviews, the interviewer generally should attempt to get information without giving information in return.
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False
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Blake, a Certified Fraud Examiner, was approached by Gamma, the ex-girlfriend of Oscar, a fraud suspect. She offered to provide critical information about Oscar's fraud in exchange for full confidentiality. Which of the following is the most appropriate response for Blake to make?
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Promise Gamma qualified confidentiality
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Which of the following types of informants is directly involved in the offense?
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Accomplice/witness informant
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If an important witness becomes hostile and argumentative during an interview, the interviewer generally should:
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None of the above
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It is recommended that any witnesses that are considered potentially volatile be interviewed without advance notice.
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True
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Because digital evidence is different from tangible evidence, the rules regarding its admissibility in court are very different from the rules governing the admissibility of tangible evidence.
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False
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In interviews, ______________ communication involves the use of volume, pitch, and voice quality to convey meaning.
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None of the above
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In an interview, the respondent may withhold information because of a perceived threat to his self-esteem. This is called an ego threat. Which of the following is one of the three categories of ego threat?
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All of the above
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In interview situations, closing questions are used for certain distinct purposes. Which of the following is NOT one of the purposes of closing questions in a routine interview?
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To swear testimony under oath
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Blue, a Certified Fraud Examiner, has just begun an interview of White. After introducing himself and establishing rapport with White, what should Blue do next?
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Establish the interview theme
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Although a hard shutdown of a computer system for forensic review is generally preferred, there may be times when a graceful shutdown of a computer is necessary.
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True
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Green wants to check to see if Able, a fraud suspect, has ever been convicted of a felony. Which of the following entities' services would NOT be very helpful to Green?
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EnCase
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Which of the following is the Google search operator that serves as a placeholder for one or more words in a search?
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Asterisk (*)
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When conducting an interview involving a potentially volatile witness, the examiner should pose informational questions in what sequence?
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None of the above
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For a signed, written confession to be admissible in court, the statement must be:
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None of the above
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In computing the suspect's net worth using the expenditures method, one would include which of the following as a source of funds?
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None of the above
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Which of the following types of information are NOT deemed to be public under the Freedom of Information Act (FOIA)?
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Telephone records, stock ownership records, trust records
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In the report-writing context, _________ are based on observations of the evidence, whereas _________ call for an interpretation of the facts.
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Conclusions; opinions
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Gamma, a Certified Fraud Examiner, was conducting an admission-seeking interview of Delta, a fraud suspect. Gamma tells Delta, "It isn't like you took something from a friend or neighbor. I can see how you could say, 'Well, this would be okay as long as it is the company and not my coworkers.' Isn't that right?" This technique seeks to establish rationalization by:
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Depersonalizing the victim
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During the introductory part of the interview, the interviewer should be about __________from the respondent.
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Four to six feet
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Gamma, a Certified Fraud Examiner, is interviewing Beta, a fraud suspect. Gamma asks Beta: "Who in the company could have committed the fraud?" If Beta is guilty, he is more likely to say:
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It could have been anybody
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Which of the following is an example of an indirect method of locating assets or tracing illicit funds?
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Net worth analysis
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Theta, a Certified Fraud Examiner, is investigating a case of high-level management fraud at ABC Company. He heard that the company experienced a serious financial setback when it was cited by the federal government for violations of the Occupational Safety Health Act (OSHA). Which of the following agencies might have records of these alleged violations?
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None of the above
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At least two witnesses must sign a written confession; otherwise, it cannot be admitted in court.
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False
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An interview is a structured conversation in which there are certain basic elements of communication. Which of the following is NOT one of the common types of communication?
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Disapproval
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Beta, a Certified Fraud Examiner, is conducting an admission-seeking interview of Delta, a fraud suspect. Beta has already interviewed several witnesses, and he plans to use their statements to diffuse Green's alibis. To diffuse Green's alibis properly, Beta should give enough information to Green so that he can identify the witnesses.
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False
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The expenditures method (also known as the sources and application of funds method) for proving income involves identifying all assets held by the subject that were acquired earlier, identifying the amount of the subject's current liabilities, and taking the difference between the two values.
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False
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Bill wants to search for information about check fraud on the Internet using Google. He enters the phrase "check+fraud" (without quotation marks) in a Google search. What results will this produce?
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Sites in which the words "check" and "fraud" appear next to each other
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Theta, a Certified Fraud Examiner, is conducting an investigation in which he believes assets have been illegally transferred offshore. Which federal agency is likely to be involved in offshore investigations?
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Office of International Affairs
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In admission-seeking interviews, the interviewer can reduce the perception of moral seriousness on the part of the accused by saying to the accused:
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This doesnt mean you're Bernie Madoff
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If an examiner decides to pay a confidential informant, the examiner should:
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Obtain a signed receipt from the informant
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If, during an interview, the respondent replies, "I don't remember," this type of response is usually a symptom of resistance.
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False
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Gamma, a Certified Fraud Examiner, is attempting to locate the birthplace of Theta, a fraud suspect. Where is Gamma most likely to find such a record, if it exists?
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State's bureau of vital statistics
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LexisNexis is a computer program that performs horizontal and vertical analysis on financial statements.
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False
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To obtain a valid warrant to search a suspect's computer, a law enforcement officer must prepare an affidavit that details the officer's reasonable suspicion behind the request for the warrant.
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False
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Smith, a Certified Fraud Examiner, is conducting an admission-seeking interview of Green, a fraud suspect. Smith should try to guilt Green into confessing by expressing disgust, outrage, and moral condemnation about the suspect's illegal actions.
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False
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In the book "Criminal Investigations," the authors identify several different types of informants. Which of the following is NOT one of the types of informants they identify?
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Non covert informant
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A ___________ forgery is a writing, usually a signature, prepared by carefully copying or tracing a model example of another person's writings.
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Simulated or traced
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The U.S. Office of the Comptroller of the Currency (OCC) regulates national banks and maintains information concerning them.
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True
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Which of the following information CANNOT be obtained from a subject's safe-deposit box record(s)?
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The record of contents contained in the safe-deposit box
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Baker, a Certified Fraud Examiner, is assigned to the internal audit department of the ABC Company. He is getting ready to conduct a routine interview with another company employee. In general, what title should Baker use in his introduction to the employee?
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Baker should omit a title all together
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The two general types of surveillance are:
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Mobile and fixed
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During the course of a fraud examination, Beta, a noted con artist, approached Gamma, a Certified Fraud Examiner. Beta offered to gather information regarding a fraud in which he is indirectly involved and sell it to Gamma. If Gamma accepts Beta's offer, Beta would be considered a:
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Confidential informant
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A check or draft that is presented for payment where the depository bank is also the payor bank is a:
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On-us item
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When preparing a written record to document all interviews conducted during a fraud examination, the fraud examiner should:
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Include only relevant information
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Because the laws of evidence generally protect written fraud examination reports from being disclosed to adverse third parties, examiners can prepare written reports with the understanding that the information will not be disclosed to outside third parties such as the press.
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False
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Blue, a Certified Fraud Examiner, has gotten White, a fraud suspect, to confess to embezzling funds. Blue believes the amount involved is $500,000, but he doesn't tell White this. When Blue asked White how much money was involved, White replied, "I don't know." Which of the following is the most appropriate next question Blue should ask White?
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"Was it as much as $600,000?"
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Baker, a Certified Fraud Examiner, is getting prepared to conduct a lengthy and complex interview. To prepare himself, Baker should:
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Jot key points to go over with the respondent |
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Which of the following is NOT an advantage of using a home mortgage pay-down to spend illicit funds?
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It is difficult to trace the payments
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In admission-seeking interviews, it is generally legal to accuse an innocent person as long as certain conditions are met. Which of the following is NOT one of them?
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Accuser has proof beyond a reasonable doubt
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________ is a data analysis software function that allows users to relate several files by defining relationships in collected data, without the use of the Join command.
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Multi-file processing
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___________ are a type of account maintained by financial institutions that pay interest but cannot be used directly as money.
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Savings accounts
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To stimulate conversation during the information phase of the interview, the interviewer should endeavor to ask:
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Open questions that call for a monologue response |
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A credit reporting agency that develops information from credit files and public records is called a(n):
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File-based credit reporting agency
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Which of the following is an example of a data analysis function that can be performed to detect fraud through examination of accounts payable? |
Review recurring monthly expenses and compare to posted/paid invoices
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In interview situations, certain forces facilitate communications. One such facilitator refers to rewards, which are not directly related to the interview experience, that the interviewee receives. This type of facilitator, which is known as ___________, causes the respondent to see the interview as a means to an end.
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None of the above |
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Which of the following databases is the best source for business and financial news articles?
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Factiva
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In interview situations, it is usually advisable to err on the side of taking too many notes rather than too few.
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False
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Gray, a Certified Fraud Examiner, is conducting an admission-seeking interview of Brown, a fraud suspect. Gray says to Brown, "Did you plan this deliberately, or did it just happen?" Brown's reply—whether yes or no—is called a(n):
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Benchmark admission
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There are two methods for shutting down a running computer system. Generally, which of these methods is preferred?
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Hard shutdown
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In interviewing, ________________ communication refers to the use of time in interpersonal relationships to convey meaning, attitudes, and desires.
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Chronemic
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Throughout the interview process—from the introduction to the close—the interviewer should seek continuous agreement by attempting to phrase questions so that they can be answered "yes" rather than "no."
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True |
