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CFE EXAM INVESTIGATION 2025 QUESTIONS AND ANSWERS If qualified as an expert on such matters, the Certified Fraud Examiner (CFE) may issue an opinion on which of the following when reporting the results of fraud examination matters? A. The effectiveness of the entity's operations B. The adequacy of the entity's internal controls C. Whether the entity's financial statements conform to generally accepted accounting principles D. All of the above - --CORRECT ANSWER--D Fraud examiners must be cautious about providing conclusions and stating their opinions. Opinions regarding technical matters, however, are permitted if the fraud examiner is qualified as an expert in the matter being considered. For example, a permissible expert opinion might address the relative adequacy of an entity's internal controls; another opinion might discuss whether financial statements conform to generally accepted accounting principles (GAAP). Also, recommended remedial measures to prevent future occurrences of similar frauds are essentially opinions but are acceptable in fraud examination reports; however, it is better for ....COPYRIGHT ©️ 2025 ALL RIGHTS RESERVED...TRUSTED & VERIFIED 1