CFE – Investigation — Question 12

Which of the following statements concerning a well-written fraud examination report is most accurate?

Answer options

• A. The report writer should avoid technical jargon where possible
• B. The report should convey all information provided by witness.
• C. Only relevant facts that support the fraud allegation should be included in the report.
• D. Signed copies of the fraud examiner’s interview notes should be used to report interview details.

Correct answer: C

Explanation

The correct answer, C, emphasizes the importance of including only relevant information that bolsters the fraud allegations, ensuring clarity and focus. Options A and B are incorrect because while avoiding jargon is helpful, it's not the most critical aspect, and including all witness information can introduce unnecessary details. Option D is also incorrect as using signed notes is not a requirement for reporting interview details.