"Alibis generally can be diffused by displaying physical evidence... evidence should be displayed one piece at a time, in reverse order of importance"#16:2014 International Fraud Examiners Manual.pdf L11-L14#.
The Prep Guide warns: "The proper technique is not to lay it all out at once" .
Thus, showing everything at once is the least effective.

This question tests your knowledge of Domain 7.
In the context of Individual Rights During Examinations, specifically relating to employee, the question asks about IBC.
The correct answer is A: True.
This question relates to individual rights during examinations. The correct answer accurately describes the legal protections, obligations, or privacy considerations that apply in workplace investigations. Fraud examiners must balance investigative needs with legal protections for individuals.
References:
- CFE Exam Content Outline: Domain 7: Individual Rights During Examinations
- employee
- Fraud Examiners Manual, Law Section

Interview documentation should be accurate, objective, and useful, but the interviewer should avoid practices that distract the interviewee or compromise rapport. If recording is legally permitted, electronic recording equipment should not become the focus of the interview. Option B reflects the practical goal of reducing distraction. Option A is poor practice because each interview should generally be documented separately to preserve clarity and organization. Option C is improper because fraud examiners should not document opinions on guilt or innocence; that determination belongs to the fact finder. Option D is too rigid because interview notes normally need not be a verbatim transcript, though key statements may be quoted exactly when important. Proper documentation captures relevant facts without unnecessary editorializing.

The Financial Action Task Force (FATF) Recommendations, as cited in the Fraud Examiners Manual, require enhanced due diligence in correspondent banking relationships. Specifically, banks must "avoid correspondent banking with shell banks" and ensure the foreign institution is properly licensed and regulated.
This means financial institutions must confirm that the foreign correspondent bank holds the necessary licenses or certifications to operate legitimately.
Other options (branch addresses, tax statements, or client loan profiles) are not mandated under FATF's correspondent banking due diligence requirements. The most critical factor is verifying the correspondent institution's legal authorization (licenses/certifications) to prevent money laundering and terrorist financing.

The best introduction is truthful but nonthreatening. The Fraud Examiners Manual explains that interviewers should introduce themselves, generally provide their name and company, avoid unnecessary titles that create fear, establish rapport, and state the interview purpose in general terms.
Option A is accurate because Ralph truthfully identifies himself as an investigator hired by Pippy Inc.
and asks for help gathering information about an issue. Options B and C unnecessarily use the title
"Certified Fraud Examiner" and refer to "possible fraud," which could make the employee defensive or overly cautious. Option D is inaccurate because Ralph was hired by Pippy Inc.; it states that he works for Pippy Inc., which might mislead the interviewee. Therefore, option A best follows interview theory.