ACFE Updated CFE-Investigation Exam Questions and Answers by archibald

Fraud examiners can obtain documentary evidence by consent, subpoena, or other legal means. While oral consent may sometimes be sufficient,bank records from financial institutions generally require written consent. Without written consent, the bank is not required to provide access. As stated in the manual:

“Accessing a subject’s bank records from financial institutions, for instance, generally requires written consent. If no consent is given… legal action might be required, most often a subpoena or other court order”.

Thus, although the suspect gave oral consent, Alex cannot access the bank records without written authorization or legal order.

TheFraud Examiners Manualstates:

“Interviewers are encouraged to formulate their questions in a way that will not bring about a strong emotional reaction… emotive words of all types should be avoided during the introductory phase. Such words put people on the defensive”.

Thus, statement C isNOT true.

The Manual defines leading questions as those that contain or suggest the answer:

“Leading questions… are framed in a way that evokes a specific reply… most commonly used to confirm facts already known… Example: ‘You got promoted, right?’”

Nathaniel’s question, “When were you promoted to manager?” presumes the promotion occurred. Thisleadsthe subject by suggesting a fact that may not be true. It is not open (does not invite free narration), not complex (it asks one thing), and not closed (doesn’t call for yes/no but presumes an answer).

Best practice is to conduct interviewsindividually. The Manual states:

“When conducting interviews, witnesses should beinterviewed separately. Interviewing multiple witnesses together risks contamination of testimony and reduced reliability of responses”.