Investigation Techniques & Ethics Flashcards
7 cards from real CFS practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Investigation Techniques & Ethics flashcards as text
Which of the following represents a violation of investigative ethics when handling evidence?
Answer: Reviewing evidence without documenting access in the chain of custody
Accessing evidence without documenting it in the chain of custody breaks the integrity record and may render evidence inadmissible.
A fraud investigator is retained by defense counsel. The investigator's primary duty of objectivity requires:
Answer: Maintaining independent, unbiased analysis regardless of who hired them
Professional objectivity requires investigators to report findings honestly regardless of which party retained them, even if findings are unfavorable to the client.
The term 'spoliation of evidence' in a fraud investigation refers to:
Answer: The intentional or negligent destruction, alteration, or concealment of evidence
Spoliation is the destruction or alteration of evidence that can result in sanctions, adverse inference instructions, or criminal obstruction charges.
When using Benford's Law in a fraud investigation, an investigator is analyzing:
Answer: The frequency distribution of leading digits in financial data to detect anomalies
Benford's Law predicts the natural frequency of leading digits in large data sets; deviations from expected patterns can signal manipulated or fabricated figures.
An investigator conducting surveillance must ensure that all surveillance activities:
Answer: Comply with applicable laws regarding privacy and public versus private spaces
Surveillance must operate within legal privacy frameworks; what is permissible in public may not be in private spaces, and recording laws vary by jurisdiction.
Which type of interview is typically conducted LAST in a fraud investigation?
Answer: The interview of the primary fraud suspect
The suspect interview is conducted last so the investigator has gathered all available evidence and witness information to confront the suspect effectively.
A fraud investigator who accepts an undisclosed referral fee from a forensic accounting firm while recommending that firm to a client has violated which ethical principle?
Answer: Independence and objectivity
Undisclosed referral fees create a financial conflict of interest that compromises independence and objectivity, violating core professional ethics.