Pass the ACFE Certified Fraud Examiner CFE-Investigation Questions and answers with Dumpstech

The Fraud Examiners Manual explains that recommendations in a report are optional, not mandatory. When included, they should cover remedial measures such as control reviews or increased security.

“Finally, the fraud examiner might decide to include a section for recommendations. The recommendations section should contain remedial measures or specific recommendations for follow-up actions … This section is optional”.

Therefore, C is correct. Options A and D are incorrect because recommendations are not required in every report, and B misstates its purpose.

The Fraud Examiners Manual states:

“If a business or individual constructs a new building or makes improvements to an existing building, there should be a building permit on file with the local building authority. In many cases, the person applying for permits will be the owner or someone traceable to the owner.”

CFE Prep supports this:

“Building permit records… are often required before most businesses can open… and often list the owner or someone traceable to the owner.”

Thus, building permit records are most likely to help identify the restaurant’s owner.