CFE – Investigation — Question 26

Gunn, a Certified Fraud Examiner (CFE), was hired to trace Kelly’s financial transactions. During his investigation, Gunn obtains records of electronic payments that Kelly made during the past three years. Which of the following are these records MOST LIKELY to reveal?

Answer options

• A. The market value of any real property Kelly owns
• B. The cities and countries in which Kelly conducts business
• C. The division and distribution of Kelly’s assets
• D. If Kelly has been skimming funds

Correct answer: D

Explanation

The electronic payment records are likely to show patterns of Kelly's financial behavior, which can indicate if he has been skimming funds. The other options, such as property value or asset distribution, may not be directly evidenced through payment records, as they pertain to different aspects of financial information.