CFE – Investigation — Question 16

If the following statements were included in a fraud examination report of a qualified expert, which of them would be IMPROPER?

Answer options

• A. “The organization must address the inadequate segregation of accounting duties to prevent such an event from happening again.”
• B. “When asked a second time about the amount of funds missing, the suspect contradicted their previous testimony.”
• C. “In light of all the evidence, the suspect is most likely guilty of fraud against the organization.”
• D. “The evidence shows that between $1 million and $1.5 million in assets were transferred to an offshore account.”

Correct answer: D

Explanation

Option D is improper because it presents a conclusion about the amount of assets transferred without clear evidence or context. The other options provide observations or implications based on the evidence and are appropriate in a fraud examination context.