EMT Practice Test

1. Question Content...

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Question1: Which of the following is the most appropriate measure when seeking to avoid alerting suspected perpetrators who are under investigation?

Question2: Which of the following is a purpose of an admission-seeking interview?

Question3: Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Gamma, a fraud suspect. After Beta gave Gamma an appropriate rationalization for his conduct, Gamma continued his denials, giving various alibis. These alibis can usually be diffused by all of the following techniques EXCEPT:

Question4: Which of the following is a reason why a subject's credit card records are useful in tracing investigations?

Question5: Christopher, a fraud examiner, is conducting an admission-seeking interview with Jennifer, an employee suspected of stealing cash. Which of the following is the LEAST EFFECTIVE phrasing for Christopher to use when posing an admission-seeking question to Jennifer?

Question6: Why do fraud examiners perform analysis on unstructured, or textual, data?

Question7: Which of the following is NOT true with regard to tracing the disposition of loan proceeds?

Question8: Which of the following is NOT a best practice for obtaining a signed statement?

Question9: Which of the following statements about the process of obtaining a verbal confession is NOT true?

Question10: Which of the following is a factor that fraud examiners should consider when determining whether to dispose of evidence following the conclusion of a fraud examination?

Question11: A fraud examiner believes that a suspect might have used illicit funds to construct a commercial building to fit a restaurant. Which of the following records would be the MOST helpful in confirming the owner of the building?

Question12: After completing all necessary investigative steps. Erica, a Certified Fraud Examiner (CFE), is reasonably sure that Justine, her primary suspect, committed the fraud in question. Before scheduling an admission-seeking interview with Justine, what else should Erica be reasonably sure of?

Question13: Marilyn, a Certified Fraud Examiner (CFE). is reasonably sure that Shelly, her primary suspect, committed the fraud in question Before scheduling an admission-seeking interview with Shelly. Marilyn should be reasonably sure of all of the following EXCEPT:

Question14: Scarlett, a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview of Plum, a fraud suspect. After Scarlett defused Plum's alibis. Plum became withdrawn and slowly began to slouch in her chair, bowing her head. What should Scarlett do now?

Question15: Which of the following sources of information is usually considered to be the MOST IMPORTANT in tracing a subject's assets?

Question16: Smith, a Certified Fraud Examiner (CFE) for the Ajax Co.. observes Jones, an accounts payable clerk, driving an expensive sports car to work. Smith also has knowledge that Jones recently had extensive remodeling done on her residence. Smith has sufficient predication to:

Question17: Which of the following BEST describes the data analytics approach known as predictive analytics?

Question18: If your suspect is spending suspected illicit funds on consumables (e.g.. travel and entertainment) and you need to prove their illicit income circumstantially, which of the following methods of tracing assets would yield the BEST result?

Question19: Rachel, a fraud suspect, has decided to confess to Linda, a Certified Fraud Examiner (CFE). In obtaining a verbal confession from Rachel. Linda should obtain all of the following items of information EXCEPT:

Question20: Which of the following types of data is BEST suited for a BenfordTs Law analysis?

Question21: Charles, a fraud examiner, accuses George of fraud during an admission-seeking interview. George immediately denies the charge How should Charles respond to George's denial?

Question22: Gamma, a Certified Fraud Examiner (CFE>, 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:

Question23: Barnes, a Certified Fraud Examiner (CFE). is using data analysis to identify anomalies that might indicate fraud in XYZ Company's accounts payable transactions. Which of the following is the MOST EFFECTIVE data analysis function that Barnes could use to look for potential fraud in accounts payable?

Question24: Janet suspects that a local restaurant is being used as a front business for a criminal operation. Which of the following types of records would be the MOST LIKELY to help Janet discover who owns the restaurant building?

Question25: Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?

Question26: During an interview, Alex asked a fraud suspect if he could retrieve the suspect's account records from her bank. The suspect said, "yes." but she did not provide consent in writing Although the suspect orally consented, the suspect's bank is NOT required to allow Alex to access the suspect's account records at this point.

Question27: Which of the following is NOT true about observing the reactions of interview subjects?

Question28: Which of the following BEST describes the data analytics approach known as predictive analytics?

Question29: Which of the following is NOT a common use of public sources of information?

Question30: Which of the following is NOT a recommended strategy when conducting admission-seeking interviews?

Question31: Marcus is trying to locate the financial statements of Acme Airlines, a multinational publicly traded corporation. Which of the following sources would be MOST EFFECTIVE for finding this information?

Question32: Elizabeth, a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview with Shannon, a fraud suspect. Shannon is seated approximately five feet away from Elizabeth in an empty room The room has several pictures and posters on the wall, and the door is closed According to admission-seeking interview best practices, what change should Elizabeth make to the interview environment to increase the chances of the interview's success?

Question33: Which of the following is the MOST ACCURATE statement about trying to locate a subject using online records?

Question34: Which of the following is a measure that can help avoid alerting suspected perpetrators who are under investigation?

Question35: Boyd, a Certified Fraud Examiner (CFE). was hired to trace Lottie's financial transactions. During his investigation. Boyd obtains records of electronic payments that Lottie made during the past five years. Which of the following are these records MOST LIKELY to reveal?

Question36: Eugene is conducting an admission-seeking interview of a suspect. During the interview the suspect frequently looks away from Eugene while responding to questions. Eugene can safely conclude that the suspect Is dishonest due to his failure to maintain eye contact.

Question37: Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?

Question38: The term_____________refers to a process of resolving allegations of fraud from inception to disposition.

Question39: Which of the following is the MOST ACCURATE statement concerning the volatility of digital evidence?

Question40: Which of the following situations would MOST LIKELY require access to nonpublic records to develop evidence?

Question41: Pedro, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Manuel, a fraud suspect. After Pedro diffused Manuel's alibis. Manuel became withdrawn and stowty began to slouch m his chair, bowing his head and beginning to cry. What should Pedro do now?

Question42: Which of the following is TRUE of a well-written fraud examination report?

Question43: Shane, a Certified Fraud Examiner (CFE). is investigating Larsen. who is active on various social networking sites. Shane wants to search and extract information from Larson's social media postings so that it can be used in court as evidence Which of the following is the MOST ACCURATE statement regarding what Shane should do when conducting a social media investigation of Larsen?

Question44: Butler, a Certified Fraud Examiner (CFE), needs to obtain a copy of a statement that the chief executive officer (CEO) of Accord Investments, a venture capital firm, posted on the firm's website sometime last year. Unfortunately, the quote has been removed from the website. Which of the following resources would be the BEST choice for Butler to consult to find an earlier version of the web page that he needs?

Question45: Which of the following is INCORRECT with regard to locating individuals using online records?

Question46: Why is it necessary to image a seized computer's hard drive for forensic analysis?

Question47: Which of the following is one of the purposes of closing questions in a routine interview?

Question48: Orlando is conducting a fraud examination regarding Fast Freight, a large publicly traded corporation, and wants to find the current officers and directors of the company. Which of the following would be the best source of information for this purpose?

Question49: Al needs to know the location of the principal office and the initial shareholders of a company he is investigating. Which of the following would be the BEST source of this reformation?

Question50: When planning for the interview phase of an investigation, which of the following steps should NOT be taken by the fraud examiner?

Question51: Management at Oak Company has asked Arthur, an internal auditor, to implement a data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Arthur conduct first to MOST effectively use data analysis techniques for such an initiative?

Question52: Jan
a. the controller of XYZ Company, notices that the company's hotel expenses increased substantially from the prior year She wants to check to see if this increase is reasonable by comparing hotel expenses from both years to the number of days XYZ"s employees traveled. Which of the following data analysis functions would be the MOST USEFUL in helping Jana analyze these two variables?

Question53: Leslie, a fraud examiner for ACME Corporation, suspects that a salesperson for another company has defrauded ACME. Leslie wants to obtain a copy of the suspect individual's credit report and personal data from a third-party information broker If Leslie works in a jurisdiction that regulates the distribution of personal credit information, she generally can obtain the information if she has the consent of the individual.

Question54: Tony, a fraud examiner, believes that vendors might be submitting multiple invoices for the same sales with the hope that they will be paid more than once. He wants to ensure that no two invoices in the system have the same number. Which of the Mowing data analysis functions would be most useful for this test?

Question55: John, a fraud investigator, is interviewing Mary, who he suspects has been embezzling company funds. Which of the following is the recommended approach John should use to ask Mary questions?

Question56: An investigator is preparing to administer what is likely to be an intense and extended interview with a fraud suspect. To organize their thoughts prior to the interview, the fraud examiner should:

Question57: Which of the following statements about how fraud examiners should approach fraud examinations is FALSE?

Question58: Susan, a Certified Fraud Examiner (CFE). is conducting an ad mission-seeking interview of Beth, a fraud suspect. After Susan gave Beth a suitable rationalization for her conduct. Beth continued her denials, giving various alibis. Which of the following would be the LEAST EFFECTIVE technique for Susan to use in this situation?

Question59: Which of the following is the MOST ACCURATE statement about how fraud examiners shook! approach fraud examinations?

Question60: Which of the following is a common method that fraudsters use to hide their ill-gotten gains?