CFE-Investigation Exam Dumps - Certified Fraud Examiner (CFE) - Investigation

 “As a general rule, questioning should proceed from the general to the specific; it is best to seek general information before details. A variation… is to begin with known information and work towards unknown areas”【9:2014 International Fraud Examiners Manual.pdf†L39-L51】.

ï‚· Random order is not recommended and breaks the logical flow.

According to the 2014 International Fraud Examiners Manual:

“The term fraud examination refers to a process of resolving allegations of fraud from inception to disposition, and it is the primary function of the anti-fraud professional. The fraud examination process encompasses a variety of tasks that might include:

• Obtaining evidence

• Reporting

• Testifying

• Assisting in fraud detection and prevention”.

Similarly, in the CFE Prep - Investigations study guide:

“Fraud examination is best described as… a methodology for resolving fraud allegations from inception to disposition. The term fraud examination refers to a process of resolving allegations of fraud from inception to disposition, and it is the primary function of the anti-fraud professional”.

This clearly verifies that fraud examination is the correct term for the process of resolving fraud allegations from beginning (inception) to end (disposition).

Therefore, the correct answer is D. Fraud examination.

“Due to the risks of illicit transactions, most jurisdictions require financial institutions to obtain information about the ownership and control of the foreign bank with which they maintain correspondent relationships”.

A key principle in fraud examinations is confidentiality. Fraud examiners must avoid tipping off the suspect, which could lead to destruction of evidence or flight. Measures include limiting discussions, informing only those with a legitimate need-to-know, and investigating discreetly.

The Fraud Examiners Manual states:

“The primary concern when analysing digital evidence is to maintain the integrity of the data at all times. Fraud examiners must be careful with computer equipment because a careless investigator might inadvertently alter important evidence”.

Examiners must look for both inculpatory and exculpatory evidence.