Certified Fraud Examiner (CFE) — Question 1

The most common method of detection in corruption cases is:

Answer options

• A. Internal audits
• B. Internal controls
• C. Tips
• D. By accident

Correct answer: C

Explanation

The correct answer is C, as tips from whistleblowers or informants are often the most frequent source of information leading to the detection of corruption. While internal audits and controls are important for prevention and detection, they do not usually uncover corruption as effectively as tips do. Discovering corruption by accident is less common and usually not a reliable detection method.