CERTIFIED FORENSIC FRAUD EXAMINER (CFFE)
MODULE TWO
PLANNING AND CONDUCTING FORMAL INVESTIGATIONS
THURSDAY: 22 August 2024. Morning Paper. Time Allowed: 3 hours.
This paper consists of one hundred (100) Multiple Choice Questions. Answer ALL questions indicating the letter (A, B, C or D) that represents the correct answer. Each question is allocated one (1) mark.
1. Which one of the following statements is NOT accurate in regard to the introduction phase of an admission seeking interview?
A. The introduction phase sets the tone of the interview which can be positive or negative
B. The investigator should establish the purpose of the interview during the introduction phase
C. During the introduction phase of an admission seeking interview, the investigator should ask closed questions
D. During the introduction phase of an admission seeking interview, the investigator should ask alternative questions (1 mark)
2. Which one of the following is ACCURATE in regard to professional interviewing?
A. Professional interviewing is a question and answer session
B. The interviewer must observe the elements of conversation, avoid inhibitors of conversation and apply facilitators of communication to enable a successful interview
C. The interviewer must observe the interviewees’ verbal sign of deception (1 mark)
D. The interviewer must be formal
3. Which one of the following is a method of tracing illicit funds comparing major expenditure with a suspect’s known legitimate income?
A. Bank deposit analysis method
B. Net worth analysis method
C. Asset method
D. Expenditure method (1 mark)
4. The following statements are recommended mechanics of interviewing, EXCEPT .
A. conducting one on one interview
B. recording the interview without the interviewees consent
C. displaying interest maintaining eye contact
D. preparing questions in advance to ask during the interview (1 mark)
5. Which one of the following actions refers to an element of conversation that is essential in conducting interviews, to convince a witness that the interviewer need help?
A. Ritualistic
B. Building trust
C. Recognition
D. Information exchange (1 mark)
6. Which one of the following statements is ACCURATE in regard to preparing computers, for investigation?
A. When a forensic investigator is seizing a running computer for examination, he can retrieve data from the computer directly via its normal interface if the evidence needed can easily be deleted
B. When a forensic investigator is seizing a running computer, he should do a graceful shut down
C. When a forensic investigator is seizing a computer that is shut down, they should open and review files needed
D. All the above (1 mark)
7. Which one of the following statements is ACCURATE in regard to an interview of an organisation’s chief executive officer?
A. The intelligence level of an interview subject like an executive officer, has no effect on an interviewers’ ability to accurately observe behavioral clues during an interview
B. An intelligent individual, like a chief executive officer will usually not show any stress when being deceptive
C. An intelligent person like an executive officer, is more vulnerable, when being interviewed for an alleged offence, it is easier to accurately observe behavioral
D. The chief executive officer is likely to give confidential information as soon as they are requested without seeking for further clarification (1 mark)
8. Which one of the following is an interview technique that makes a suspect feel good that a fraudulent action was not for selfish reasons but for a higher value?
A. Rationalisation
B. Sympathetic understanding
C. Altruistic appeals
D. Diffusing Alibi (1 mark)
9. Which one of the following actions should NOT be done an investigator when about to commence a formal forensic audit?
A. Inform the managers of the employees who will be involved in the investigation
B. Inform the organisation’s legal counsel when the investigation is about to commence
C. Inform management that the investigation is about to begin
D. Inform the whole organisation to ensure you get cooperation from everyone whose assistance may be required
(1 mark)
10. Which one of the following statements is NOT accurate in regard to challenges of conducting a public database search online?
A. Information from online databases are current
B. Online public records searches are limited
C. Online coverage of public records varies widely from jurisdiction to jurisdiction
D. Information from online databases are not always accurate (1 mark)
11. Which one of the following terms BEST describes the response that an interviewer is likely to get from an alternative question?
A. Admission
B. Strong denial
C. Weak denial
D. Benchmark admission (1 mark)
12. Which one of the following statements is ACCURATE in regard to data mining?
A. Data mining is an effective way for fraud examiners to develop fraud targets for further investigation
B. Data mining is an art of searching large volumes of data for patterns
C. Data mining can be used to streamline bad data into understandable patterns (1 mark)
D. None of the above
13. Which of the following statements is NOT accurate in regard to volatility of digital evidence?
A. Digital evidence is not as volatile as tangible evidence
B. Once the integrity of digital evidence has been violated through alteration, it can be restored using forensic tools
C. Failure to preserve the integrity of digital evidence, would not, result in evidence being inadmissible, if the data has been restored
D. None of the above (1 mark)
14. Which one of the following types of questions should an interviewer ask after diffusing alibi?
A. Accusatory question
B. Alternative question
C. Double negative questions
D. Derogative question (1 mark)
15. Which one of the following questions should an investigator ask after the introduction of an admission seeking interview?
A. Accusatory question
B. Open ended question
C. Alternative question
D. Leading question (1 mark)
16. Which one of the following questions should not be used extensively during information gathering phase?
A. Open ended questions
B. Closed questions
C. Narrative questions
D. Leading questions (1 mark)
17. Which one of the following is the main concern of a digital forensic expert in regard to evidence?
A. The disclosure of the evidence
B. The confidentiality of the evidence
C. The availability of the evidence
D. Encrypted data (1 mark)
18. Which one of the following accusatory question is appropriate to ask during admission seeking interview?
A. You misappropriated, company’s money, why did you do that?
B. You embezzled company’s money; why did you do that?
C. You defrauded the company, why did you do that?
D. None of the above (1 mark)
19. Which one of the following questions BEST describes a double negative question?
A. You stole company’s money; why did you do that?
B. When are you planning to return the money?
C. You knew, what you were doing was wrong?
D. None of the above (1 mark)
20. Which one of the following opinions is a fraud examiner NOT allowed to express?
A. The effectiveness of the entity’s internal controls
B. The effectiveness of the entity’s operations
C. How the, suspect committed the offence
D. The suspect’s culpability (1 mark)
21. Which one of the following actions is NOT a purpose of conducting textual analytics as one of the fraud investigation techniques?
A. To identify red flags of rogue employee behavior
B. To reveal patterns sentiments and relationships indicative of fraud
C. To measure the employee’s honesty and ethical values
D. To identify risks of fraud (1 mark)
22. Which one of the following statements BEST describes what establishing a rapport is?
A. Establishing a good mood of the interview
B. Establishing the theme of the interview
C. Providing good introduction
D. Establishing that the interviewer needs help and the interviewee can be able to offer the assistance (1 mark)
23. Which one of the following statements is ACCURATE in regard to investigation?
A. Fraud investigation should begin with the assumption that the investigation report will be used for disciplinary action
B. Fraud examination investigation is the methodology of resolving fraud issues from inception to disposition
C. The main objective of a fraud investigation is, to collect information to prove or disapprove allegations
D. None of the above (1 mark)
24. Which one of the following statements refers to a BEST practice of dealing with a hostile witness?
A. Terminate the interview
B. React accordingly
C. Do not react to the suspects’ hostility
D. Ask the suspect to answer questions (1 mark)
25. Which one of the following is a social psychological barrier that impedes communication where the respondent is unable to generalise a concrete experience?
A. Inferential confusion
B. Deduction confusion
C. Induction confusion
D. Communication psychological barrier (1 mark)
26. Which one of the following statements is a BEST practice in regard to the acquisition process used in examinations involving digital evidence?
A. Analysing the hard drive
B. Taking a photo of the hard drive
C. Printing the digital record
D. None of the above (1 mark)
27. Which one of the following statements refers to a BEST practice of recording omitted information?
A. Omitting the additional information
B. Destroy the old statement
C. Prepare a new statement and include the additional information
D. Add an addendum (1 mark)
28. Which one of the following statements refers to an ideal time to ask admission-seeking questions?
A. When the interviewer believes there is a reasonable ground that the subject is responsible for the act in question
B. When all investigative steps and sources have been exhausted
C. When the time, place and subject matter discussed can be controlled the interviewer
D. When the interviewer believes that the suspect is culpable (1 mark)
29. Which one of the following terms is NOT a characteristic of a well-written fraud examination report?
A. Impartiality
B. Accuracy
C. Relevance
D. Wordiness (1 mark)
30. Which one of the following actions refers to an example of demonstrative evidence?
A. Link analysis
B. Fraudulent invoice
C. A forged cheque
D. Oral direct evidence (1 mark)
31. Which one of the following loan amounts should an investigator use to establish the amount received?
A. Loan approved amount
B. Loan principal amount
C. Loan principal and interest amount
D. Loan proceeds (1 mark)
32. Which one of the following steps is included in the planning phase of the data analysis process?
A. Building a profile of potential frauds
B. Obtaining data
C. Verifying data
D. Cleansing and normalising (1 mark)
33. Which one of the following statements refers to the BEST practice for obtaining bank records after a confession?
A. Obtain an oral authorisation for the release of the bank records
B. Request the subject to bring the bank records to the investigator’s office
C. Obtain a written authorisation from the suspect even if they surrender the records voluntarily
D. Obtain the records, if the suspect, surrender the records voluntarily (1 mark)
34. Which one of the following is NOT the best practice for obtaining an admission from a suspect?
A. Asking accusatory questions immediately after the introduction
B. Maximise sympathy and avoid condemnation
C. Have a people’s person’s attitude
D. Asking open questions immediately after the introduction (1 mark)
35. Which one of the following statements is ACCURATE in regard to organising evidence?
A. Segregating documents transaction or event
B. Filing all document chronologically
C. Making a document file
D. Documenting all interviews in one statement (1 mark)
36. Which one of the following is the appropriate time to submit a file to the prosecution authority?
A. After conducting all the scheduled interviews
B. Immediately after obtaining an admission
C. After analysing the relevant documentary evidence
D. None of the above (1 mark)
37. Which of the following BEST describes what an investigator should do when an interviewee becomes uncomfortable with sensitive questions?
A. Drop the sensitive questions and return them later
B. Stop asking sensitive question completely
C. Continue with the sensitive questions, and remain objective
D. Ask hypothetical questions, which are less sensitive (1 mark)
38. Which one of the following statements is ACCURATE in regard to the wording of closed questions?
A. They are worded, like leading questions
B. They are worded in a way that makes it difficult for the respondent to answer “yes”
C. They are worded in a way that makes it difficult for the respondent to answer “no”
D. None of the above (1 mark)
39. Which one of the following is an inhibitor to communication that should be avoided during interviews?
A. Chronological confusion
B. Trauma
C. Repression
D. None of the above (1 mark)
40. In interviews, introductory questions are designed to meet the following objectives EXCEPT, to .
A. establish the veracity of the witness
B. establish the credibility of the witness
C. establish conformity
D. separate an innocent and a guilty person (1 mark)
41. Which one of the following data analysis functions is most useful in testing for hidden journal entries?
A. Aging data
B. Identifying duplicates
C. Join function
D. Gap test (1 mark)
42. Which one of the following is an example of an attempted bank account takeover offence?
A. Accounting fraud
B. Embezzlement
C. Pretencing with the bank
D. Identity theft (1 mark)
43. Which one of the following steps should an interviewer NOT follow?
A. Contemplate what the interview is intended to accomplish
B. Ensure that the interviewer can be able to control the interview
C. Prepare a brief list of key points to discuss during the interview
D. None of the above (1 mark)
44. Which one of the following is NOT accurate in regard to the computer-generated file that can provide a lot of information to serve as digital evidence?
A. Metadata information can help determine who edited the document
B. Metadata information can help determine when a document was created
C. Metadata is a computer-generated file which can be a good source of evidence
D. Metadata is a user created file which can be a good source of evidence (1 mark)
45. Which one of the following statements BEST describes mutual legal assistance (MLA)?
A. A formal request the government of a country seeking information from a defendant residing in another country
B. It can only be requested for criminal trials
C. It cannot be requested for civil trials
D. It can be requested for both criminal and civil trials (1 mark)
46. Which one of the following statements BEST describes a method of using software to extract usable information from unstructured data?
A. Imaging the data
B. Data analytics
C. Data mining
D. None of the above (1 mark)
47. Which one of the following persons should an investigator interview first?
A. Suspect
B. An accomplice witnesses
C. Corroborative witness
D. Complainant (1 mark)
48. Which one of the following statements is NOT true in regard to closing questions in interviews?
A. The purpose of closing questions is to maintain goodwill
B. The purpose of closing questions is to reconfirm facts
C. Closing questions are not always closed question
D. None of the above (1 mark)
49. Which one of the following statements is NOT the best practice for protecting a fraud investigation’s case information?
A. Store all confidential documents in locked file cabinets or rooms accessible only to those who have a business need-to-know
B. Avoid talking about the investigation in public or in any place where other employees could hear the communications
C. Use of emails or other electronic means to transmit confidential case information
D. Avoiding use of emails or other electronic means to transmit confidential case information (1 mark)
50. Which one of the following is an indirect method of proving illicit income circumstantially showing that a person’s assets and expenditures for a given period exceed that which can be accounted for from known or legitimate sources of income?
A. Income method
B. Expenditure method
C. Net worth analysis
D. None of the above (1 mark)
51. Which one of the following statements is NOT a red flag of deceptive behavior while interviewing a suspect?
A. Repeating questions
B. Answering questions with questions
C. The subject appears casual and unconcerned
D. None of the above (1 mark)
52. Which one of the following statements BEST describes sufficient suspicion to conduct a forensic audit?
A. The basis of conducting a forensic audit based on red flags of fraud
B. The basis of conducting a forensic audit based on suspicion that fraud has occurred
C. The basis of conducting a forensic audit based on recommendation to audit for fraud in a high fraud risk area
D. The basis of conducting a forensic audit, based on totality of circumstances, that would make a reasonable tined professional believe fraud has occurred (1 mark)
53. Which one of the following actions refers to a technique used suspects to release inner tension of guilt?
A. Provide under estimate of the amount of funds defrauded
B. Provide accurate number of incidences
C. Provide exact number of other individuals involved
D. Provide correct estimate of the amount of funds defrauded (1 mark)
54. Which one of the following methods should a forensic auditor not apply to interrupt denials?
A. Reason with the suspect
B. Discuss the inconsistent statements made the suspect
C. Discuss other witness, pointing at the suspect
D. None of the above (1 mark)
55. Which one of the following records is NOT from computer-generated files?
A. Security logs
B. Events logs
C. An email
D. Information load (1 mark)
56. Which one of the following is NOT true in regard to a forensic audit report?
A. The conclusion part of the report should include the recommendations on actions to be taken against the suspect based on the evidence collected
B. The recommendation part of the report should make recommendations on the controls that need to be put in place to avoid future occurrences and other areas that may require investigations, that were not within the scope of the investigation
C. The scope of the investigation report should be based on specific allegations and the period of the investigation
D. None of the above (1 mark)
57. Which one of the following statements is NOT a fraud examiner’s consideration before conducting a computer investigation?
A. Whether there is a need to notify law enforcement
B. Running through the data to look for evidence
C. If there is need to engage an outside digital forensic expert
D. None of the above (1 mark)
58. Which one of the following statements is NOT accurate in regard to digital evidence?
A. Integrity of digital evidence if violated through manipulation or destruction can be restored use of advanced forensic tools
B. Digital evidence is more volatile than tangible evidence because data can be easily altered
C. Failure to preserve the integrity of the digital evidence could result to evidence being inadmissible
D. None of the above (1 mark)
59. Which one of the following statements is a reaction of a culpable person when asked an accusatory question?
A. Suspect makes weak denials
B. Suspect makes strong denials
C. Suspect goes silent
D. Suspect becomes very angry (1 mark)
60. An examiner uses textual analysis to look for words indicative of fraud. Which one of the following words would be indicative of pressure to commit fraud?
A. Opportunity
B. Deserve
C. Write off
D. None of the above (1 mark)
61. Which one of the following statements is an example of a natural number?
A. Telephone numbers
B. Vendor’s invoice numbers
C. Sales invoice numbers
D. None of the above (1 mark)
62. Which one of the following terms is indicative of justification to commit fraud?
A. Override
B. Write off
C. Entitled
D. Quota (1 mark)
63. Which one of the following statements is TRUE in regard to conducting an interview in the presence of a third party?
A. A third party would undermine the possibility of obtaining a confession.
B. A third’s party’s presence would be unlawful.
C. A third-party witness to a confession is important, in the event the witness denies later
D. None of the above (1 mark)
64. Which one of the following statements does NOT refer to a type of an admission seeking interview questions?
A. Open questions
B. Alternative questions
C. Accusatory questions
D. None above (1 mark)
65. The statement “I didn’t mean to hurt anyone” is BEST referred to as .
A. Moral excuse
B. Admission
C. Benchmark admission
D. Confession (1 mark)
66. Which one of the following statements is ACCURATE in regard digital forensic evidence?
A. During the analysis phase in digital forensic investigations, the fraud examiner should look for both inculpatory and exculpatory evidence
B. During the analysis phase in digital forensic investigations, the fraud examiner should look for exculpatory evidence
C. During the analysis phase in digital forensic investigations, the fraud examiner should look for inculpatory evidence only to support the prosecution side of the case
D. During the analysis phase in digital forensic investigations, the fraud examiner’s primary concern is to protect the confidentiality of the digital evidence (1 mark)
67. The following are characteristics of a financial instrument that a fraudster might use to hide illicit assets, EXCEPT
.
A. accessibility
B. security
C. liquidity
D. transparency (1 mark)
68. Which one of the following methods BEST describes the way of analysing a suspect’s books and records to trace illicit funds?
A. The direct method
B. The asset method
C. The bank records method
D. The indirect method (1 mark)
69. Which one of the following statements BEST describes a letter rogatory?
A. A letter in which a judge in one country orders the government in another country to release a defendant from jail
B. A formal request the government of a country seeking information from a defendant residing in another country
C. A letter wherea criminal defendant requests that the government release exculpatory information
D. None of the above (1 mark)
70. Which one of the following is a type of information gathering for interview questions?
A. Closed questions
B. Complex questions
C. Alternative question
D. Accusatory questions (1 mark)
71. Which one of the following statements BEST explains where court records can be obtained?
A. Multiple databases that contain a comprehensive database of court documents
B. File directory records
C. Court records, where the case was heard or filed
D. None of the above (1 mark)
72. Which one of the following is a social physiological force that facilitates communication and makes the interviewee motivated to continue with the interview?
A. Fulfilling expectations
B. Catharsis
C. Altruism
D. Recognition (1 mark)
73. Which one of the following is NOT a recommended mechanic of interviewing?
A. The Interviewer should avoid taking written down questions to the interview
B. Having two interviewers in an interview
C. Conducting one on one interview
D. According the interviewee privacy (1 mark)
74. Which one of the following is an essential element of conversation?
A. Recognition
B. Sympathetic understanding
C. Persuasion
D. None of the above (1 mark)
75. While identifying the BEST method of identifying sources of information, a fraud examiner should .
A. not write confidential source information in a memorandum
B. identify the sources name
C. identify the source initials
D. use symbols to identify the source (1 mark)
76. Which one of the following statements is NOT accurate about seizing computers for investigation?
A. When a forensic investigator is seizing a running computer for examination, he cannot retrieve data from the computer directly via its normal interface even if the evidence needed is volatile
B. When a forensic investigator is seizing a running computer, he should do a hard shut down
C. When a forensic investigator is seizing a computer that is shut down, they should not open it
D. None of the above (1 mark)
77. Which one of the following claims is NOT a defense that a suspect is likely to present?
A. The extra funds are from inheritance from his father
B. The extra funds are from an insurance compensation
C. The extra funds are presents from contractors
D. The extra funds are from his savings over a period of time (1 mark)
78. Evidence that would give best results when a suspect is using his illicit funds to accumulate wealth is referred to as
.
A. the asset method
B. the expenditures method
C. the income method
D. net worth analysis method (1 mark)
79. A chief executive officer (CEO), is alleged to have engaged in fraudulent financial reporting. During an admission- seeking interview with Jenks the investigator, he states: “I know the employee’s job security depend on the company’s good performance. I am sure you did this to help the employees retain their jobs, Isn’t that right?” This interviewing technique is known as .
A. Rationalisation
B. Recognition
C. Benchmark Admission
D. None of the above (1 mark)
80. Which one of the following should be done to prepare an organisation for a formal fraud investigation?
A. Inform all the managers, about the investigation
B. Inform the organisation’s legal counsel when the investigation is about to commence
C. Inform management that the investigation is about to begin
D. Inform all the organisation employees (1 mark)
81. Which one of the following statements BEST describes the interviewer’s response when a suspect justifies their corrupt or fraudulent conduct?
A. “What good reason would you have to steal?”
B. “That is not a good reason at all”
C. “Tell me the truth, stop lying”
D. “I see you had a good reason to do so” (1 mark)
82. Which one of the following data analysis tools is effective in identifying indirect relationships and relationships with several degrees of separation?
A. Link net diagram
B. Benford Law
C. Link analysis
D. None of the above (1 mark)
83. Which one of the following types of records can help the fraud examiner discover who owns a building that is being used for illegal activities?
A. Building permit records
B. Fire department records
C. Health department records
D. Court records (1 mark)
84. An interviewer should avoid certain terms when conducting an interview, EXCEPT .
A. fraud Investigation
B. fraud examination
C. review
D. forensic audit (1 mark)
85. Which of the following is NOT CORRECT in regard to fraud examination or investigation?
A. Every fraud examination/investigation should begin with the assumption that the case will end in court.
B. Fraud examination/investigation is the methodology of resolving fraud allegations from inception to disposition
C. Fraud examination/investigation is the methodology of resolving fraud issues from inception to disposition
D. The major objective of a fraud examination/investigation is to collect evidence to prove or disapprove fraud allegations (1 mark)
86. During an admission-seeking interview with Ted, the investigator stated: “This is a big corporation with big resources. The money you took is just a small amount and would not affect the financial stability of the organization. Is that right?” This interviewing technique is known as .
A. rationalisation
B. extrinsic rewards
C. altruistic appeals
D. none of the above (1 mark)
87. Which one of the following statements is an acceptable legal defense of allegations of entrapment against a fraud examiner who is a law enforcement officer?
A. The suspect made inconsistence statements
B. The fraud examiner had suspicion of illegal conduct
C. The fraud examiner acted with predication
D. None of the above (1 mark)
88. Which one of the following statements refers to the inhibitor to communication in which a respondent confuses the order of events?
A. Inferential confusion
B. Unconscious confusion
C. Chronological confusion
D. Deduction confusion (1 mark)
89. The following are recommended professional interviewing technique during introduction phase, EXCEPT
.
A. Asking ritualist questions
B. Being formal
C. Establish the purpose of the interview
D. Establish a common ground (1 mark)
90. Which one of the following actions is the greatest ego threat that an interviewer should be aware of and avoid to ensure a successful interview?
A. Repression
B. Loss of status
C. Disapproval
D. Condemnation (1 mark)
91. Which one of the following steps should a forensic fraud examiner do before commencing a forensic audit after determining predication?
A. Interview witnesses
B. Interview the suspect
C. Build a fraud theory
D. Analysis documents related to the alleged offence (1 mark)
92. Which one of the following statements is NOT accurate in regard to the introduction phase of an interview?
A. The introduction phase, determines the success or failure of the interview
B. The interviewer, should establish the theme of the interview during the introduction phase
C. The interviewer should ask open ended question extensively, during the introduction phase
D. The interviewer should ask ritualistic question extensively, during the introduction phase (1 mark)
93. Which one of the following statements is ACCURATE in regard to the contents of the introduction section of a forensic audit report?
A. The introduction section, should include all the purposes of the forensic audit
B. The introduction section, should include, the methodology, of the conducting the forensic audit objective
C. The introduction section, should include, what prompted the investigation
D. The introduction/background section should include, the all the terms of reference (1 mark)
94. Which one of the following statements is ACCURATE in regard to the appropriate questions to ask closing questions?
A. The interviewer should ask ritualistic questions extensively, in closing questions
B. The interviewer should ask open-ended questions extensively, in closing questions
C. The interviewer should ask narrative questions extensively, in closing questions
D. None of the above (1 mark)
95. Which of the following statement is not ACCURATE in regard to forensic audit, admission interview of a fraud suspect?
A. The interviewer should, let the suspect know that, he has evidence against the suspect
B. The interviewer should avoid recording the interviews to facilitate easy flow of communication
C. The interviewer should avoid condemnation
D. The interviewer should be formal and firm (1 mark)
96. Which of the following statement is ACCURATE, in regard to forensic audit engagements?
A. The purpose of conducting, forensic audit is to prove allegations of fraud
B. The purpose of conducting, forensic audit is to audit for fraud.
C. The purpose of conducting, forensic audit is to determine, if fraud has occurred
D. None of the above (1 mark)
97. The following are characteristics of a good interviewer, EXCEPT .
A. A good listener
B. Patience
C. Ability to offer recognition to a suspect
D. Training people (1 mark)
98. The first step of responding to allegations of unaccounted funds a government institution is to conduct a
.
A. forensic audit
B. conduct a fraud audit
C. conduct a surprise audit
D. conduct a special audit (1 mark)
99. Which one of the following statements is NOT accurate in regard to an auditors’ report of unaccounted funds?
A. The unaccounted funds are evidence of fraud
B. The unaccounted funds are red flags of fraud
C. The unaccounted funds are risks of fraud
D. None of the above (1 mark)
100. Which one of the following is an element of conversation that an interviewer should apply during a structured interview?
A. Altruistic appeals
B. Recognition
C. Information exchange
D. Rationalisation (1 mark)
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