CFCI Study Guide Questions With Complete Answers.

CFCI Study Guide Questions With Complete Answers.
Question 1: What are the three broad categories of detailed fraud
auditing responses?
CORRECT ANSWER: 1. The nature of auditing procedures 2.
The timing of substantive tests may need to be modified. 3. The
extent of the procedures applied should reflect the assessment of
the risks of material misstatement due to fraud.
Question 2: Qualitative Standards of CIGIE
CORRECT ANSWER: 1. Planning 2. Executing investigations
3. Reporting 4. Managing investigative findings.
Question 3: Evidence is categorized as
CORRECT ANSWER: - "real evidence" (any specific physical
object such as an invoice); - "demonstrative evidence" (such as
the computerized sketch or drawing of a loading dock); or -
"testimonial evidence" (such as in the oral form of a witness, or 

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