Sources of Information

Public and nonpublic records, access requirements, open-source intelligence and social media evidence.

5 minutes 5 Questions

In the Certified Fraud Examiner (CFE) body of knowledge, 'Sources of Information' refers to the broad range of data and records a fraud examiner can access to develop evidence, trace assets, verify facts, and build a case. Understanding where information resides and how to obtain it legally is a co…

Concepts covered
Social Media Evidence: Privacy and DocumentationPublic Records and Their UsesNonpublic Records and Access RequirementsOpen-Source Intelligence
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CFE - Sources of Information Example Questions

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Question 1

A fraud examiner suspects that a purchasing manager accepted a luxury trip from a vendor as a kickback. The manager's social media account is set to private, but the examiner believes the trip was photographed and shared online. Which of the following is the BEST way for the examiner to gather open-source evidence of the trip?

Correct Answer: Examine publicly visible posts by relatives and associates that tag the manager

Reviewing publicly visible posts by relatives and associates that tag the manager is the best approach. Those posts are open-source information anyone can lawfully view, and they often show events the subject has hidden on their own private account.
Sending a friend request from a newly created profile is pretexting. It may breach platform terms and privacy laws, and it can make the evidence inadmissible. Asking a coworker to log in and save the hidden posts is a way around privacy settings that uses an agent, so it creates the same legal and ethical problems. Platforms generally release private content only under a subpoena or court order, not on an examiner's written request.
Key concept: lawful collection of open-source social media evidence.

Question 2

Which of the following BEST explains why content on an organization-owned social media account generally raises fewer privacy concerns for the employer's fraud examiner than content on an employee's personal account?

Correct Answer: The organization owns and controls the account and its content

Because the organization owns and controls its own social media account, the content belongs to the employer. Reviewing it is like examining any other company record, so there is little or no reasonable expectation of privacy for individual employees.
Platform terms of service govern the user's relationship with the platform. They do not create a general waiver of privacy that authorizes the employer's review. Posting during work hours does not automatically mean staff consented to monitoring, and timing does not decide who owns the account. Business pages are not always public, since visibility depends on the owner's settings.
Key concept: Ownership and control of an account determine an employee's expectation of privacy in social media investigations.

Question 3

A fraud examiner has predication that the controller of an organization diverted company funds. Before any interviews, the examiner wants to test whether the controller was under personal financial pressure at the time of the losses. The examiner plans to rely only on public records. Which public records would BEST support this element of the fraud theory?

Correct Answer: Tax liens and civil judgments recorded against him

Tax liens and civil judgments recorded against the controller are direct public evidence of unpaid debts and creditor actions, which show personal financial pressure, the motive element of the fraud triangle, around the time of the losses.
Building permits for home upgrades may suggest spending or a lifestyle change, but they do not show financial distress. State business entity filings listing him as an officer may reveal conflicts of interest or shell companies, not pressure. Voter registration records only confirm identity and address history.
Key concept: using public records, such as court and lien filings, to corroborate financial pressure (motive) in a fraud theory before interviews.

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