CFE – Investigation — Question 30

Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?

Answer options

• A. A follow-up/recommendations section is not a required part of every written fraud examination report.
• B. A follow-up/recommendations section calculates the amount of loss caused by any misconduct identified during the investigation
• C. A follow-up/recommendations section must include a list of organizational failings that contributed to the fraud
• D. All of the above

Correct answer: B

Explanation

Option B is correct because the follow-up/recommendations section is specifically designed to assess the financial impact of the identified misconduct. Options A and C are incorrect as they do not accurately describe the essential purpose of this section, which is to provide a thorough analysis of losses rather than a general overview of organizational failings.