CFE - Fraud Investigations and Legal Issues

CFE - Fraud Investigations and Legal Issues practice questions, page 4 of 5, with answer review and explanations.

Question 16

Graciela, a fraud examiner, is collecting and organizing physical documents during a fraud examination.Which of the following statements describes a best practice that Graciela should follow?

  1. Graciela should store originals and working copies together so nothing gets lost.
  2. Graciela should organize key documents chronologically to make them easier to locate.
  3. Graciela should establish a database of documents early in the investigation.
  4. Graciela should maintain a separate file for each of the key documents she obtains.

Question 17

Jim is being investigated for violations resulting from fraudulent health care claims he submitted. When a government auditor arrives to review documentation supporting the claims, Jim stages a fake emergency that prevents the auditor from completing their review. After the incident, Jim continues to evade the auditor.Jim has MOST LIKELY committed which of the following crimes?

  1. Conspiracy to influence the court
  2. Fraudulent misrepresentation
  3. Obstruction of justice
  4. Misappropriation of evidence

Question 18

A fraud examiner contacts a witness for an interview regarding a financial statement fraud case, but the witness responds by saying that they are too busy to be interviewed. It is MOST APPROPRIATE for the fraud examiner to respond by:

  1. Telling the witness that their refusal to be interviewed will be documented in their personnel file
  2. Assuring the witness that the interview will not take a long time and will not be difficult
  3. Mentioning that all of the witness’s coworkers have already agreed to be interviewed about the case
  4. Offering to conduct the interview after work hours to better accommodate the witness’s schedule

Question 19

Jukka, an employee of QRS Inc., is being investigated for fraud and is interviewed by an internal investigator. After the interview, Jukka feels so distressed that she decides to sue for intentional infliction of emotional distress.Which of the following elements must be proven far Jukka to recover damages under this claim?

  1. The investigator intended for their conduct to cause the victim distress.
  2. The investigator awed the victim a duty of care.
  3. The victim’s distress caused them to suffer reputational damage.
  4. The victim’s distress occurred for at least two years.

Question 20

In systems using adversarial processes, an attorney may impeach an opposing party’s witness by showing that the witness:

  1. Possesses a strong ability to observe
  2. Testified previously in similar cases
  3. Has a particular bias against a party
  4. Has a reputation for being truthful