AFF Sample Questions & Answers
Interviewing witnesses and suspects and other core investigation skills carry the most weight, ahead of financial statement fraud and asset misappropriation schemes, ethical fraud prevention, legal considerations, foundational examination concepts, and report writing.
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- Question 1Intermediate
Foundational Fraud Examination Knowledge · Financial Investigations for Non-Financial Professionals
A fraud examiner is reviewing a company's financial statements over a five-year period. They notice that while 'Cost of Goods Sold' (COGS) has increased by 10% each year, 'Sales Revenue' has remained flat. This specific comparison of line items over multiple periods is best described as:
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Correct answer: D
Horizontal analysis involves comparing financial information over a series of reporting periods to identify trends, such as the divergence between COGS and Sales.
- Question 2IntermediateSelect 2
Foundational Fraud Examination Knowledge · Fraud Examination 101
When assembling a fraud examination team for a complex international bribery case involving digital currency, which TWO professionals would be most critical to include alongside the lead fraud examiner? (Select TWO)
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Correct answers: B, C
Given the involvement of digital currency and likely electronic communications in international bribery, a computer forensic expert is essential for recovering and analyzing digital evidence.
International bribery cases involve complex legal frameworks (e.g., FCPA, UK Bribery Act) and privilege issues. Legal counsel is crucial to guide the investigation's legality and protect privilege.
- Question 3Beginner
Core Fraud Investigation Skills · Interviewing Witnesses and Suspects
In the introductory phase of an interview, the primary goal is to establish rapport and the interview theme. Which type of question is most appropriate to use during this phase to get the witness talking comfortably?
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Correct answer: B
Open-ended questions (e.g., 'Can you tell me about your role?') encourage the witness to provide a narrative, helping to establish rapport and baseline behavior.
- Question 4Advanced
Core Fraud Investigation Skills · Interviewing Witnesses and Suspects
During an admission-seeking interview, the subject has stopped denying the act but has not yet confessed. The interviewer presents two possible reasons for the offense: one that is morally excusable (e.g., 'You did it to help your family') and one that is heinous (e.g., 'You did it out of greed'). What is this technique called?
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Correct answer: A
The alternative question forces the suspect to choose between two explanations for the crime, both of which constitute an admission of guilt. It is designed to make the confession easier by offering a face-saving option.
flowchart TD Start[Interview Phase] --> Intro[Introductory] Intro --> Info[Informational] Info --> Assess[Assessment] Assess --> Admission[Admission-Seeking] Admission --> Accusation[Direct Accusation] Accusation --> Theme[Theme Development] Theme --> Alternative{Alternative Question} Alternative -->|Option A: Face-Saving| Confession[Benchmark Admission] Alternative -->|Option B: Heinous| Confession - Question 5Intermediate
Core Fraud Investigation Skills · Introduction to Asset Misappropriation
A retail store manager steals cash from the register after the sale has been recorded on the register tape but before the deposit is taken to the bank. Which asset misappropriation scheme is this?
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Correct answer: D
Cash larceny is the theft of money that has already appeared on the victim organization's books. Since the sale was recorded on the register tape, the cash is 'on the books,' making this larceny rather than skimming.
- Question 6Advanced
Core Fraud Investigation Skills · Introduction to Asset Misappropriation
An accounts payable clerk who is an authorized signatory on the company checking account writes a check to themselves but records it in the disbursement journal as a payment to a regular vendor. They sign the check and cash it. Which specific type of check tampering scheme is this?
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Correct answer: C
An authorized maker scheme occurs when an employee with signature authority writes a fraudulent check for their own benefit. The key distinction is that the signature is genuine, but the intent is fraudulent.
sequenceDiagram participant Fraudster participant Check participant Journal participant Bank Fraudster->>Check: Writes check to Self Fraudster->>Check: Signs check (Authorized) Fraudster->>Journal: Records as 'Vendor Payment' Fraudster->>Bank: Cashes Check Bank-->>Fraudster: Cash
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