Helping Hand Questions for CFE-Investigation

The Fraud Examiners Manual warns against phrasing admissions as direct questions using emotive terms:

“The admission-seeking interview begins with a direct accusation… The accusation should be phrased as though the accused’s guilt has already been established. Emotive words such as steal, fraud, and crime should be avoided… Wrong: ‘Did you do this?’”.

Thus, phrasing the question as “Did you steal the money?” is least effective.

The calibration (or norming) process in interviews is meant to establish a baseline of the subject’s normal verbal and nonverbal behavior. This is done by asking noncritical background questions so that later deviations can be more reliably identified.

From the CFE Prep guide:

“The proper way an interviewer should start the calibration (norming) of a witness is through the use of: Noncritical questions on background information. … Examples of noncritical questions include ‘When did you start with the company?’ and ‘How long is your commute?’”.

Thus, the correct answer is D. “How many jobs have you had before this one?” since it is a nonthreatening background question.

The 2014 International Fraud Examiners Manual explains:

“Often, the most important evidence exists only in the form of volatile data (e.g., RAM)… If the evidence that a formally trained computer investigator needs to collect exists only in the form of volatile data stored in volatile computer memory such as RAM, and the data is expected to disappear when the computer is shut down, he should collect the data live from the suspect computer.”

Also,

“If the computer is off, leave it off… Booting up a system can alter its files… Accordingly, turning a system on could damage and taint any evidence.”

Thus, the most accurate statement is D — live data collection may be performed directly if volatile data is required.

Best practice for signed statements:

Fraud examiners should prepare the statement, keep it concise, and ensure voluntariness and intent are clear.

While not legally required, it is recommended that two individuals witness the signing.✅ Answer: C. Have two individuals witness the signing of the document when possible