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KASNEB CFFE practice questions

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Question 1Fraud Prevention and Detection

Which set of elements makes up the fraud triangle?

  1. Incentive, opportunity, and rationalization Correct answer.
  2. Opportunity, concealment, and conversion
  3. Motive, conversion, and concealment
  4. Pressure, collusion, and justification

Explanation

The fraud triangle describes three conditions that are usually present for a fraud to occur: a pressure or incentive, an opportunity created by weak controls, and a rationalization that allows the person to justify the act. Concealment and conversion are stages in the mechanics of a fraud, not elements of the triangle.

Question 2Fraud Prevention and Detection

Segregation of duties requires that the authority to approve a disbursement be kept separate from which function?

  1. Reconciling the bank statement
  2. Filing the approved purchase order
  3. Custody of the related cash or assets Correct answer.
  4. Preparing the annual budget

Explanation

The underlying rule is that authorization, custody and record-keeping must sit with different people so that no single individual can initiate, execute and hide a transaction. A person who both approves a payment and holds the related asset can remove funds and then cover the gap.

Question 3Fraud Prevention and Detection

An anonymous whistleblower hotline is best classified as which type of control?

  1. Corrective
  2. Preventive
  3. Directive
  4. Detective Correct answer.

Explanation

Controls are classified by when they act relative to the event. A hotline operates after wrongdoing has begun or occurred, because it surfaces information about a fraud that is already underway, which makes it a detective control.

Question 4Fraud Prevention and Detection

Under Benford's Law, the leading digit 1 occurs in about what share of naturally occurring data?

  1. 12.5%
  2. 11.1%
  3. 30.1% Correct answer.
  4. 50.0%

Explanation

Benford's Law gives the expected proportion of a first digit d as log10(1 + 1/d). For d equal to 1 this is approximately 0.301, so roughly 30% of leading digits should be 1.

Question 5Fraud Prevention and Detection

'Tone at the top' most directly describes which element of an anti-fraud environment?

  1. The number of qualified staff in the internal audit function
  2. The ethical example set by senior management Correct answer.
  3. The length of the fraud policy document
  4. The frequency with which surprise cash counts are carried out

Explanation

Tone at the top refers to the behaviour and visible commitment of senior leadership to integrity, which shapes the control environment and the willingness of staff to report concerns. It is a cultural signal, not a measurable control activity or a document.

Question 6Fraud Prevention and Detection

Which document formally sets out an organisation's zero-tolerance stance on fraud, its investigation procedures, and the channels for reporting suspicions?

  1. The fixed asset register
  2. The corporate anti-fraud policy Correct answer.
  3. The external auditor's engagement letter
  4. The organisation's chart of accounts

Explanation

An anti-fraud policy is the governing document that states the entity's position on fraud, defines prohibited conduct, sets out responsibilities and reporting routes, and gives the response framework. Other records listed serve accounting or contractual purposes only.

Question 7Fraud Prevention and Detection

In a financial institution, customer due diligence under know-your-customer rules is primarily designed to do what?

  1. Set the interest rate charged on a loan
  2. Guarantee that the customer will repay borrowed funds
  3. Replace the need for transaction monitoring systems
  4. Verify identity and assess money-laundering risk Correct answer.

Explanation

Customer due diligence establishes who the customer really is, including beneficial ownership, and assigns a risk rating so that monitoring and enhanced measures can be proportionate. It is a gatekeeping control, not a credit decision or a pricing tool.

Question 8Fraud Prevention and Detection

Which of the following is a preventive rather than a detective fraud control?

  1. Conducting a surprise cash count
  2. Reviewing exception reports of unusual journal entries
  3. Reconciling the accounts payable ledger to supplier statements
  4. Requiring dual authorisation for payments above a set limit Correct answer.

Explanation

Preventive controls block a transaction from proceeding unless conditions are met, and dual authorisation stops an improper payment before it is made. The other options operate after the event and are designed to reveal a problem that has already occurred.

Question 9Fraud Prevention and Detection

An entity rates the likelihood of a vendor fraud scheme as 4 on a 1-to-5 scale and the impact as 5. Its existing controls are assessed as reducing that exposure by half. What is the residual risk score?

  1. 9, because controls affect only the likelihood rating
  2. 10, because controls reduce the inherent risk score Correct answer.
  3. 4, because impact is capped at the likelihood score
  4. 20, because inherent risk is unchanged by controls

Explanation

Inherent risk is the product of likelihood and impact, here 4 × 5 = 20. Residual risk applies the assessed effectiveness of controls to that inherent exposure, so a 50% reduction gives a residual score of 10.

Question 10Fraud Prevention and Detection

Two employees who jointly approve payments conspire to pay a fictitious vendor. Which statement best describes the control consequence?

  1. Only external auditors are able to detect collusive vendor schemes
  2. Segregation of duties is defeated because it assumes independence Correct answer.
  3. Dual authorisation makes this type of scheme impossible to carry out
  4. Collusion has no bearing on how internal controls are designed or tested

Explanation

Segregation of duties rests on the assumption that the people holding separate roles will not act together. When they collude, the separation no longer provides protection, which is why layered and unpredictable controls are also needed.

Question 11Fraud Prevention and Detection

A fraud examiner compares the bank account numbers in the supplier master file with those in the employee payroll file. Which scheme is this test designed to detect?

  1. Unrecorded liabilities that are omitted at the year end
  2. A fictitious supplier created by an employee Correct answer.
  3. Understatement of reported sales revenue for the period
  4. Theft of physical inventory from the warehouse

Explanation

Matching supplier bank details to employee bank details identifies payments being routed to an account controlled by a member of staff, which is the hallmark of a fictitious vendor added by an employee. Omitted liabilities, sales understatement and inventory theft do not involve supplier payment routing.

Question 12Fraud Prevention and Detection

Which characteristic makes an unannounced audit visit an effective fraud detection tool?

  1. It removes the need for segregation of incompatible duties
  2. It guarantees that every existing fraud will be discovered
  3. It replaces the annual external audit of the financial statements
  4. It prevents advance removal or concealment of evidence Correct answer.

Explanation

Surprise visits work because a perpetrator who does not know when testing will occur cannot prepare records or clear the evidence of the scheme beforehand. They increase the chance of detection but do not remove the need for other controls or for the external audit.

Question 13Fraud Prevention and Detection

In the three-lines model, which group provides independent assurance over the effectiveness of fraud controls?

  1. The risk and compliance function
  2. The board's external legal counsel
  3. Internal audit Correct answer.
  4. Operational management

Explanation

The first line is operational management, which owns and manages risk day to day. The second line provides oversight and challenge through risk and compliance, while internal audit as the third line gives independent assurance to the board on how well the controls work.

Question 14Fraud Prevention and Detection

An accounts payable clerk never takes leave, refuses offers from colleagues to cover her duties, and has recently begun driving a new luxury car. Which combination of red flags does this best illustrate?

  1. Lifestyle change plus avoidance of controls Correct answer.
  2. Rationalisation and capability taken together
  3. Pressure and opportunity taken on their own
  4. Collusion together with a poor tone at the top

Explanation

A sudden lifestyle improvement that appears inconsistent with salary is a classic behavioural red flag, and the refusal to be replaced is an avoidance pattern that lets a perpetrator keep a scheme concealed. The combination of the two raises the risk assessment for the role and justifies targeted testing.

Question 15Fraud Prevention and Detection

Gross margin falls from 34% to 21% in one year while sales volume is unchanged. What is the most appropriate fraud-related interpretation?

  1. The decline can safely be ignored because margins vary with competition
  2. It is a red flag warranting investigation of unrecorded sales or overstated purchases Correct answer.
  3. The decline proves fraud has occurred and the matter must be reported to the police
  4. The margin decline proves that inventory has been overstated in the accounts

Explanation

Analytical review identifies anomalies that are consistent with possible fraud but does not by itself establish that fraud occurred. A sharp unexplained margin movement with stable volume is a red flag justifying further work on revenue completeness and purchase validity before any conclusion is drawn.

Question 16Fraud Prevention and Detection

A manager submits claims for client dinners that never took place, attaching receipts from a restaurant she owns. Which technique is most likely to identify the scheme?

  1. Testing the depreciation of the company's motor vehicles
  2. A surprise count of petty cash floats held at head office
  3. Reconciling the bank statement to the cash book each month
  4. Comparing claim dates with the manager's travel records Correct answer.

Explanation

Expense reimbursement fraud is exposed by corroborating the claim against independent evidence of where the claimant actually was. Matching claim dates and locations to travel and calendar records tests whether the claimed business event could have occurred.

Question 17Fraud Prevention and Detection

Which element should a fraud response plan specify before an incident occurs?

  1. Who may investigate, preserve evidence, and notify regulators Correct answer.
  2. The exact amount of the loss that will eventually be suffered
  3. The identity of the individual suspected of committing the fraud
  4. The outcome of the disciplinary hearing held after the investigation

Explanation

A response plan allocates authority and sets out the sequence of steps, including securing evidence, deciding on legal privilege, and determining who contacts regulators and insurers. Suspects, losses and disciplinary outcomes are unknown until the investigation has been carried out.

Question 18Fraud Prevention and Detection

Discovery sampling is used when the examiner wants to do what?

  1. Select a sample on a purely haphazard basis without regard to risk
  2. Establish the statistical precision of a ratio estimate for the population
  3. Determine the likelihood of finding at least one rare occurrence Correct answer.
  4. Estimate the total monetary value of a misstatement in the population

Explanation

Discovery sampling is an attribute technique designed for populations where the expected error rate is very low but a single occurrence would be significant, such as an indicator of fraud. It calculates the sample size needed to give a stated probability of encountering at least one instance if it exists.

Question 19Fraud Prevention and Detection

Which control most directly detects altered or counterfeit cheques presented for payment?

  1. Sequential numbering of purchase orders
  2. Positive-pay matching of cheques to the issued-cheque file Correct answer.
  3. Segregation of the payroll preparation and payment functions
  4. Monthly physical inventory counts at the warehouse

Explanation

Positive pay requires the bank to compare the amount, number and payee of each presented cheque against a file of cheques the entity has actually issued. Any mismatch is referred back before payment, which exposes alteration, counterfeiting and unauthorised issue.

Question 20Fraud Prevention and Detection

Continuous auditing differs from a traditional annual audit mainly because it monitors transactions and controls in what manner?

  1. Without any reliance on internal controls over reporting
  2. Exclusively through the external auditor's own systems
  3. On a near-real-time basis throughout the period Correct answer.
  4. Only through manual vouching of source documents at year end

Explanation

Continuous auditing uses automated routines, analytics and monitoring to test transactions and controls as they occur, rather than retrospectively at the period end. This shortens the lag between the occurrence of an anomaly and its detection.

Question 21Fraud Prevention and Detection

For which data set would Benford's Law analysis be least reliable?

  1. Transaction amounts recorded in a large retail sales ledger
  2. Population figures for a large set of cities and towns
  3. Sequentially assigned employee identification numbers Correct answer.
  4. Accounts payable invoice amounts for a large distribution business

Explanation

Benford's Law applies to naturally occurring data spanning several orders of magnitude where the leading digit is not constrained. Assigned codes such as employee numbers follow a designed pattern and will not display the expected logarithmic distribution, so deviations would be meaningless.

Question 22Fraud Prevention and Detection

A population of 5,000 transactions may contain a fraudulent item at a rate of about 1%. Roughly what sample size gives a 90% chance of selecting at least one fraudulent item?

  1. 150
  2. 500
  3. 90
  4. 230 Correct answer.

Explanation

The discovery sampling relationship is n = ln(1 - confidence) / ln(1 - occurrence rate). Substituting ln(0.10) divided by ln(0.99) gives approximately 229, so a sample of about 230 is needed for a 90% chance of at least one hit at a 1% occurrence rate.

Question 23Fraud Prevention and Detection

Three suppliers win contracts in strict rotation, their bids are always within 2% of one another, and all three are registered at the same postal address. Which scheme do these indicators most strongly suggest?

  1. Skimming of cash sales at the point of sale
  2. Collusive bidding among the suppliers Correct answer.
  3. A ghost employee scheme in the payroll
  4. Cheque tampering by a disbursement clerk

Explanation

Rotation of awards, bids clustered within a narrow band, and shared contact details are classic indicators of suppliers agreeing among themselves on who will win and at what price. The pattern concerns competition in procurement rather than payroll, cash receipts or disbursement instruments.

Question 24Fraud Prevention and Detection

The fraud scale differs from the fraud triangle by replacing rationalisation with which element?

  1. Personal integrity Correct answer.
  2. Collusion
  3. Concealment
  4. Capability

Explanation

Albrecht's fraud scale uses situational pressure, opportunity and personal integrity, on the reasoning that integrity is an observable personal attribute whereas rationalisation is an internal state that cannot be directly assessed. Capability belongs to the fraud diamond extension, not to the scale.

Question 25Fraud Prevention and Detection

According to long-running occupational fraud surveys, which detection method uncovers the largest share of frauds?

  1. Monthly bank and account reconciliations
  2. Tips and hotline reports Correct answer.
  3. Internal audit reviews of high-risk areas
  4. Independent external audits performed annually

Explanation

Occupational fraud studies consistently report that tips, from employees, customers, suppliers and anonymous sources, are the single most common way frauds come to light. This is why well-publicised reporting channels are treated as a core element of an anti-fraud programme.

Question 26Fraud Prevention and Detection

An employee receives cash from a customer and pockets it before the transaction is ever entered into the accounting system. This scheme is best classified as:

  1. Cash larceny
  2. Financial statement fraud
  3. A fraudulent disbursement
  4. Skimming Correct answer.

Explanation

Skimming is the theft of cash before it is recorded, so no entry ever appears in the books. Because the receipt is never booked, the loss stays hidden until reconciling items are investigated.

Question 27Fraud Prevention and Detection

In fraud risk management, residual risk is best described as:

  1. The exposure that remains after existing controls have been applied Correct answer.
  2. The level of exposure before any controls are applied
  3. The maximum loss the entity could suffer from a single scheme
  4. The risk that a control will fail to operate as designed

Explanation

Residual risk is what is left once controls have been designed and operated; inherent risk is the exposure before mitigation. Risk registers record both so management can judge whether remaining exposure sits within appetite.

Question 28Fraud Prevention and Detection

Under Benford's Law applied to a large set of naturally occurring transaction amounts, the leading digit 1 is expected to appear in approximately what proportion of the values?

  1. 30.1% Correct answer.
  2. 12.5%
  3. 11.1%
  4. 50.0%

Explanation

Benford's Law gives the probability of a first digit d as log10(1 + 1/d), which for d = 1 is about 0.301. Material departures from this expected distribution can signal fabricated or manipulated amounts.

Question 29Fraud Prevention and Detection

During a fraud investigation, chain-of-custody documentation is maintained primarily to:

  1. Meet internal control reporting requirements
  2. Record the hours investigators bill to the client
  3. Establish an unbroken record of evidence handling Correct answer.
  4. Prove the suspect was told of the allegations

Explanation

A custody log records every transfer of evidence so its authenticity can be demonstrated. An unbroken record preserves the evidential weight of documents and data in disciplinary or legal proceedings.

Question 30Fraud Prevention and Detection

A procurement manager's spouse owns a company that has been awarded several contracts, and the manager has never declared the relationship. This situation is best described as:

  1. A bid-rigging arrangement between suppliers
  2. A fraudulent disbursement scheme
  3. A bribe paid to a public official
  4. An undisclosed conflict of interest Correct answer.

Explanation

An undisclosed personal interest in a supplier is a conflict of interest because the manager's private interest may override the employer's. Non-declaration is a recognised corruption red flag that requires investigation and formal disclosure.

Question 31Fraud Prevention and Detection

When planning interviews for a suspected internal fraud, the examiner should generally:

  1. Interview peripheral witnesses before interviewing the suspected employee Correct answer.
  2. Interview the prime suspect first to obtain an early admission
  3. Conduct all interviews simultaneously to prevent collusion
  4. Let the suspect decide the order in which colleagues are interviewed

Explanation

Information should be gathered from the outside in: peripheral witnesses supply independent context without alerting the subject, and the suspect is interviewed last, once the evidence is assembled.

Question 32Fraud Prevention and Detection

Which data analytic test is most likely to reveal a vendor being paid twice for the same invoice?

  1. Reviewing user access rights in the accounts payable module
  2. Comparing the payroll register with the fixed asset register
  3. Matching invoice number, vendor and amount across the payments file Correct answer.
  4. Testing invoice amounts for conformity with Benford's Law

Explanation

Duplicates are found by keying on invoice number, vendor and amount and scanning for repeated combinations, including the same invoice number used against two vendors. The test works directly on payment-level data.

Question 33Fraud Prevention and Detection

An analysis of a cashier's pre-numbered receipt books shows unexplained gaps in the sequence. The most appropriate interpretation is:

  1. The stock of receipt books was exhausted and reprinted
  2. Possible unrecorded receipts that should be traced and explained Correct answer.
  3. The receipts were probably voided in error and need no follow-up
  4. Sequence gaps are normal and reveal nothing about fraud risk

Explanation

Pre-numbered documents support completeness testing: a missing number means a document exists that has not been accounted for. Gaps may represent cash received and never recorded, so each one must be traced.

Question 34Fraud Prevention and Detection

Occupational fraud surveys consistently find that, among the three main categories of occupational fraud:

  1. Asset misappropriation is the most common but least costly per case Correct answer.
  2. Corruption schemes are the most common but least costly
  3. Financial statement fraud is the most common and the most costly
  4. All three categories occur with roughly equal frequency and cost

Explanation

Asset misappropriation dominates reported case counts but produces the lowest median loss. Financial statement fraud is the rarest category yet carries by far the highest median loss per case.

Question 35Fraud Prevention and Detection

Under auditing standards, the external auditor's responsibility in relation to fraud includes:

  1. Reporting every identified fraud directly to the police
  2. Maintaining professional scepticism and assessing fraud risk Correct answer.
  3. Relying solely on management's written fraud representations
  4. Guaranteeing that no material fraud has occurred in the period

Explanation

Standards require the auditor to keep an attitude of professional scepticism and to identify and assess risks of material misstatement due to fraud throughout the engagement. Procedures such as journal entry testing and inquiries support that assessment.

Question 36Fraud Prevention and Detection

Which factor most strongly shapes the effectiveness of an organisation's overall fraud prevention environment?

  1. The length of the employee handbook
  2. The tone set by senior management and directors Correct answer.
  3. The frequency of surprise cash counts
  4. The number of staff employed in internal audit

Explanation

Prevention depends above all on the ethical climate created by leadership. A clear zero-tolerance message, reinforced by consistent action and consequences, shapes behaviour more than any single procedural control.

Question 37Fraud Prevention and Detection

An attribute sample tests a fraud-prevention control and one deviation is found in the sample. The examiner's most appropriate next step is to:

  1. Reduce the sample size to keep testing within budget
  2. Conclude that fraud has occurred and report the matter to the regulator
  3. Accept the control as effective because one deviation is tolerable
  4. Assess whether the tolerable rate is exceeded and extend testing Correct answer.

Explanation

A deviation must be evaluated statistically by comparing the upper deviation rate with the tolerable rate. If the upper limit exceeds tolerance, the control cannot be relied on and substantive procedures must be extended.

Question 38Fraud Prevention and Detection

A fraud examiner finds several large, round-sum journal entries posted at 11:50 p.m. on the last day of the financial year, each lacking supporting documentation and all posted by the same senior user. The most appropriate conclusion is that:

  1. The entries are acceptable provided they are reversed next period
  2. These entries warrant investigation as potential management override Correct answer.
  3. The entries are normal because year-end adjustments are always manual
  4. The pattern is unremarkable unless the amounts exceed materiality

Explanation

Late-night, round-sum, unsupported entries by a single senior user are classic indicators of management override, which is why journal entry testing targets exactly these characteristics. They should be traced to support and explained.

Question 39Fraud Prevention and Detection

Which feature most reliably distinguishes a Ponzi scheme from a legitimate investment fund?

  1. Investors receive monthly statements showing their balances
  2. The promoter is not registered with a securities regulator
  3. Redemptions are paid from new investor funds, not earnings Correct answer.
  4. The fund consistently reports unusually high returns

Explanation

A Ponzi scheme pays earlier investors out of money contributed by later investors because there are no genuine earnings. The scheme collapses once new inflows slow.

Question 40Fraud Prevention and Detection

An analysis shows a manager routinely raises purchase orders at just below the value at which competitive tendering is required. This pattern is best described as:

  1. A pricing error in the procurement system
  2. Splitting purchases to circumvent a control threshold Correct answer.
  3. A legitimate response to urgent operational needs
  4. Bid rigging by suppliers

Explanation

Structuring purchases so each falls below the threshold keeps them out of competitive tendering or senior approval, defeating the control while appearing compliant. Repeated placement just under the limit is the hallmark of the scheme.

Question 41Fraud Investigation and Interviewing

The fraud theory approach to an investigation requires the examiner to begin by:

  1. Obtaining a signed confession before reviewing any records
  2. Interviewing every employee at once to compare answers
  3. Referring the matter to prosecutors before internal review
  4. Testing a hypothesis about how the fraud occurred Correct answer.

Explanation

The fraud theory approach starts from identified red flags, forms a hypothesis about how the fraud could have been perpetrated, and then tests that hypothesis against documentary and testimonial evidence. Confessions and prosecutorial referrals come after evidence has been gathered and evaluated.

Question 42Fraud Investigation and Interviewing

In evidence management, chain of custody refers to:

  1. A list of the auditors assigned to the engagement
  2. The hierarchy of authority in the team
  3. The sequence of questions in an interview
  4. A record of who handled evidence and when Correct answer.

Explanation

Chain of custody is the documented, continuous record of each person who handled an item of evidence, together with the date, time and purpose of each transfer. It preserves the integrity and admissibility of the evidence.

Question 43Fraud Investigation and Interviewing

Which question type is most appropriate at the beginning of an informational interview?

  1. A closed question requiring a yes or no response
  2. An open-ended question inviting a narrative account Correct answer.
  3. A confrontational question accusing the subject of misconduct
  4. A leading question that suggests the expected answer

Explanation

Open-ended questions invite the interviewee to give a full, uninterrupted account in their own words, which yields the richest information and reveals what the person volunteers. Closed and leading questions are used later to clarify specific points.

Question 44Fraud Investigation and Interviewing

In a fraud investigation, corroboration means:

  1. Backing a statement with independent evidence Correct answer.
  2. Relying on the investigator's experience
  3. Repeating the same question until answers match
  4. Asking two witnesses to sign one joint statement

Explanation

Corroboration is the process of supporting a witness statement or admission with independent evidence from a separate source, such as documents, records or another witness. It strengthens reliability and reduces dependence on a single account.

Question 45Fraud Investigation and Interviewing

Which wording is most appropriate in a factual investigation report?

  1. The thief took money from the till as usual
  2. The cashier removed KES 40,000 on 3 May Correct answer.
  3. The dishonest cashier stole a large sum from the till
  4. The cashier clearly intended to defraud the company

Explanation

Investigation reports should state facts precisely, with amounts, dates and observed actions, and avoid conclusory or emotive language. Conclusions of dishonesty or intent are for the tribunal to draw from the facts presented.

Question 46Fraud Investigation and Interviewing

A fraud red flag is best described as:

  1. An indicator that warrants further enquiry Correct answer.
  2. A legal requirement for filing a case
  3. A confession obtained during interview
  4. Proof that a fraud has been committed

Explanation

A red flag is a symptom, condition or behaviour that suggests increased fraud risk or possible misconduct and justifies further investigation. It is not itself proof of wrongdoing.

Question 47Fraud Investigation and Interviewing

The main difference between an interview and an interrogation is that an interview:

  1. Is conducted only by certified fraud examiners
  2. Is non-accusatory and information-gathering Correct answer.
  3. Always concludes with a signed confession
  4. Requires the subject to make a written statement

Explanation

An interview is a non-accusatory, information-gathering conversation, typically with witnesses or persons not yet accused. An interrogation is accusatory and aimed at obtaining an admission from a person believed to be responsible.

Question 48Fraud Investigation and Interviewing

The primary purpose of an admission-seeking interview is to:

  1. To collect background information about duties
  2. To test knowledge of company policy
  3. To obtain a truthful admission of the facts Correct answer.
  4. To identify potential witnesses among staff

Explanation

An admission-seeking interview is conducted with a subject already linked to the irregularity by evidence, and its objective is a truthful admission together with the details needed to quantify and explain the conduct. Background gathering and witness identification belong to earlier, non-accusatory interviews.

Question 49Fraud Investigation and Interviewing

In most common-law jurisdictions, polygraph results are generally:

  1. Conclusive proof of a suspect's guilt
  2. Inadmissible without the parties' agreement Correct answer.
  3. Admissible as the sole basis for conviction
  4. Required before any suspect interview

Explanation

Polygraph outcomes are usually excluded as evidence unless the parties expressly agree to their use, because the technique is not accepted as a reliable measure of truthfulness. They may still be used as an investigative aid in some settings.

Question 50Fraud Investigation and Interviewing

A confession obtained by threatening a suspect with arrest and prosecution is most likely to be:

  1. Strengthened because it was detailed
  2. Challenged as involuntary and unreliable Correct answer.
  3. Accepted as admissible in any tribunal
  4. Sufficient without corroborating evidence

Explanation

A confession must be voluntary to be reliable and admissible; threats, promises of leniency or oppressive conduct render it involuntary. Investigators should confine pressure to the presentation of evidence and questions.