A00-233 Fraud Practice Questions

When a fraud examiner is conducting an examination and is in the process of collecting. documents the fraud examiner should:

• AA. Make copies of originals and leave the originals where they were found
• BB. Avoid touching original documents any more than necessary
• CC. A Wait until all documents have been collected before establishing a database
• DD. Organize all the documents obtained in chronological order

When planning for the interview phase of an Investigation, which of the following steps should NOT be taken by the fraud examiner?

• AA. Ensure that the Interview is held in venue where the subject will feel uncomfortable
• BB. Prepare a brief outline of key points to discuss during the interview
• CC. Consider what the interview is intended to accomplish and state an objective.
• DD. Review the case Be to ensure that they have not overlooked Important information

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

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