CIG Auditing & Investigations 4

Question 1

Under the Whistleblower Protection Act, a federal employee who discloses information about agency wrongdoing is protected unless the disclosure is:

Accepted Answer

Specifically prohibited by law or involves classified information improperly disclosed

Answer

Whistleblower protections do not cover disclosures that are specifically prohibited by law or involve the improper disclosure of classified information.

Question 2

An investigator uses a 'pretext interview' in a fraud investigation. This technique involves:

Accepted Answer

Interviewing the subject without disclosing the investigator's identity or true purpose

Answer

A pretext interview involves an investigator concealing their identity or true purpose to gather information, and its use is governed by agency policy and legal guidelines.

Question 3

The 'phantom employee' fraud scheme in payroll audits refers to:

Accepted Answer

Fictitious employees added to payroll to divert fraudulent salary payments

Answer

Phantom employee fraud involves adding fictitious individuals to a payroll system so that fraudulent salary payments can be diverted to the perpetrator.

Question 4

When an OIG issues a management advisory rather than a formal audit report, it typically indicates:

Accepted Answer

The matter involves less significant issues that do not warrant a full audit report

Answer

Management advisories are used to communicate less significant observations that do not rise to the level requiring a formal audit report but still warrant management attention.

Question 5

In federal investigations, a 'proffer agreement' is an arrangement where:

Accepted Answer

A subject provides information in exchange for partial immunity from prosecution

Answer

A proffer agreement allows a subject to provide information to investigators in exchange for limited protection, typically preventing that specific information from being used directly against them.

(CIG) Certified Inspector General Practice Test

(CIG) Certified Inspector General Practice Test

CIG Auditing & Investigations 4