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NEW QUESTION 53
Jan
a. the controller of XYZ Company, notices that the company's hotel expenses increased substantially from the prior year She wants to check to see if this increase is reasonable by comparing hotel expenses from both years to the number of days XYZ"s employees traveled. Which of the following data analysis functions would be the MOST USEFUL in helping Jana analyze these two variables?

• A. Ben ford's Law analysis
• B. Duplicate testing
• C. Correlation analysis
• D. Verifying multiples of a number

Answer: C

NEW QUESTION 54
Which of the following statements would be IMPROPER if included in the fraud examination report of a Certified Fraud Examiner (CFE) who is also qualified as an accounting expert?

• A. "Based on statements the suspect made to me. it is my assessment that the suspect has a dishonest disposition."
• B. "The company's internal controls were wholly inadequate to prevent this type of violation and should be remediated at the earliest possible time."
• C. "The evidence shows that expenses in excess of $5 million were omitted from the company's financial statements "
• D. "From my examination, it appears that the company's financial statements were not presented in accordance with generally accepted accounting principles "

Answer: A

NEW QUESTION 55
Which of the following is the MOST ACCURATE statement regarding a fraud examiner's ability to trace cryptocurrency transactions?

• A. Cryptocurrency ownership cannot be determined through an analysis of details on a subject's bank statements.
• B. Each Blockchain transaction contains a user's cryptographic address, which can help identify patterns that might link the user to criminal activity.
• C. Most jurisdictions do not require digital wallet providers to record any personal information about cryptocurrency users
• D. Most cryptocurrencies rely on private block chains, which allow users' transactions to be completely anonymous and therefore difficult to trace.

Answer: B

NEW QUESTION 56
Janet suspects that a local restaurant is being used as a front business for a criminal operation. Which of the following types of records would be the MOST LIKELY to help Janet discover who owns the restaurant building?

• A. Voter registration records
• B. Local court records
• C. Building permit records
• D. Commercial filings

Answer: C

NEW QUESTION 57
Which of the following should be done to prepare an organization for a formal fraud investigation?

• A. Notify all managers about the investigation, explaining why it is happening and who is involved.
• B. Inform the subject that they are under investigation.
• C. Issue an organization-wide communication that notifies all employees about the investigation
• D. Prepare the managers of the employees who will be involved in the investigation

Answer: A

NEW QUESTION 58
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