ACFE Investigation 3

Question 1

Which surveillance method involves an investigator physically following a subject to observe their activities and movements?

Accepted Answer

Moving surveillance

Answer

Moving surveillance, also called a 'tail,' involves investigators physically following a subject to observe activities and record movements.

Question 2

When conducting a covert investigation, what is the BIGGEST risk of interviewing a suspect prematurely?

Accepted Answer

The suspect may destroy evidence or alert co-conspirators

Answer

Premature suspect interviews can tip off the subject, causing evidence destruction, flight, or warnings to co-conspirators before the investigation is complete.

Question 3

In the context of fraud investigations, what does 'spoliation of evidence' refer to?

Accepted Answer

The intentional destruction or alteration of evidence

Answer

Spoliation refers to the intentional or negligent destruction, alteration, or concealment of evidence relevant to an investigation or litigation.

Question 4

Which data analysis technique is MOST effective for detecting fictitious vendors in a purchasing scheme?

Accepted Answer

Vendor master file review

Answer

Reviewing the vendor master file for incomplete addresses, missing tax IDs, employee addresses, or sequential invoice numbers can reveal fictitious vendors.

Question 5

A fraud examiner is asked to testify as an expert witness. What is the MOST important qualification required for this role?

Accepted Answer

Possessing specialized knowledge, skill, or experience relevant to the matter

Answer

Under Federal Rule of Evidence 702, an expert witness must possess specialized knowledge, skill, experience, training, or education relevant to the subject matter.

(ACFE) Association of Certified Fraud Examiners Practice Test

(ACFE) Association of Certified Fraud Examiners Practice Test

ACFE Investigation 3