ACFE CFE-Investigation Exam Dumps

The recommended questioning order is:

''As a general rule, questioning should proceed from the general to the specific; that is, it is best to seek general information before seeking details''.

This ensures the respondent provides a free narrative before narrowing down to specifics.

''Opinions or conclusions concerning the guilt or innocence of a fraud suspect is outside the scope of a fraud examination and should never be included in a report''.

Functions of a fraud examination report include presenting evidence, corroborating facts, and supporting credibility. Communicating the examiner's qualifications to provide opinions is not a function.

Therefore, option D is not a function of a fraud examination report.

Explanation with Extracts = Predication requires sufficient circumstances to suggest fraud. The CFE Prep Guide explains:

''Fraud examiners should not investigate beyond the available predication... There is insufficient predication to confront Wallace or to make any direct allegations about fraud, but Carter does have adequate predication to make discreet inquiries''.Similarly, Arnold may discreetly inquire but not accuse or search property without further evidence.

The Manual says admission-seeking interviews should be conducted only when:

There is reasonable probability the subject committed the act,

All other reasonable investigative steps are complete, and

''The interviewer can reasonably control the place, time, and subject matter of the interview.''.Therefore, Erica must ensure control of time, place, and content before scheduling.

The Fraud Examiners Manual specifies that admission-seeking interviews should only be conducted when:

''There is a reasonable probability that the respondent has committed the act in question.

All other reasonable investigative steps have been completed.

The interviewer can reasonably control the place, time, and subject matter of the interview.''

There is no requirement that the examiner must be sure no one else was involved. Therefore, C is correct.