ACFE - Association of Certified Fraud Examiners Interview and Interrogation Techniques Questions and Answers

Question 1

A Certified Fraud Examiner is questioning a subject about potential expense reimbursement fraud.
The examiner states, "With the intense pressure to meet sales goals and the complicated expense reporting system, I can understand how someone might bend the rules just to keep up." Which persuasion technique is the examiner using?

Accepted Answer

Offering a morally acceptable reason for the behavior

Answer

Projecting blame onto the victim or company

Answer

Minimizing the moral seriousness of the act

Answer

Directly accusing the subject with evidence

Question 2

What is the primary purpose of asking assessment questions during a fraud examination interview?

Accepted Answer

To observe the subject's verbal and non-verbal responses to hypothetical, morally-tinged questions.

Answer

To gather basic background and biographical information from the subject.

Answer

To obtain a legally binding confession to the fraudulent act.

Answer

To establish rapport and a baseline for the subject's normal behavior.

Question 3

Which of the following is a key distinction between a fact-gathering interview and an admission-seeking interview (interrogation) in a corporate fraud investigation?

Accepted Answer

A fact-gathering interview is non-accusatory and designed to gather information, while an admission-seeking interview is accusatory and intended to obtain a confession.

Answer

An admission-seeking interview is the first step in any investigation, followed by fact-gathering interviews.

Answer

Fact-gathering interviews must be recorded by law, whereas admission-seeking interviews do not require recording.

Answer

An admission-seeking interview is conducted by law enforcement, while a fact-gathering interview is conducted by a CFE.

Question 4

A CFE is interviewing a warehouse manager suspected of inventory theft. The interview begins with general, non-threatening questions about the manager's job duties, the warehouse layout, and typical processes. This initial phase of the interview is primarily intended to:

Accepted Answer

Establish rapport and observe the subject's baseline behavioral norms.

Answer

Use rationalization to minimize the moral gravity of the offense.

Answer

Confront the subject directly with evidence of the theft.

Answer

Obtain a written confession from the subject as quickly as possible.

Question 5

In the structured sequence of interviewing, which type of question is used only when the fraud examiner is reasonably certain of the subject's guilt and all other reasonable investigative steps have been completed?

Accepted Answer

Admission-Seeking Questions

Answer

Informational Questions

Answer

Introductory Questions

Answer

Assessment Questions

Question 6

Which of the following is a verbal cue that may indicate deception during an interview?

Accepted Answer

Using oaths or swearing to bolster the credibility of their statements.

Answer

Providing answers that are direct, spontaneous, and concise.

Answer

Recalling specific, and sometimes irrelevant, details of an event with ease.

Answer

A consistent and firm denial of the allegation.