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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Report Writing and Testimony	15-20%	- Courtroom procedures and presentation - Investigation report structure and format - Expert witness testimony preparation - Communication of findings - Report content and documentation standards
Interviewing Techniques	25-30%	- Questioning techniques and strategies - Legal and ethical considerations in interviewing - Pre-interview planning and preparation - Documentation of interview results - Detecting deception and body language - Interview types (field interview, formal interview)
Evidence Gathering and Documentation	20-25%	- Forensic accounting documentation - Evidence collection methods and procedures - Digital evidence handling - Chain of custody requirements - Document preservation and handling
Data Analysis and Fraud Schemes	25-30%	- Anomaly detection techniques - Financial statement fraud analysis - Data analytics methodologies - Asset misappropriation schemes - Corruption and bribery schemes - Transaction tracing

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q28-Q33):

NEW QUESTION # 28
Arnold, a Certified Fraud Examiner (CFE) for Integra Wealth, learns that Elizabeth, an accounts payable clerk, recently purchased an expensive ski boat Arnold also knows that Elizabeth recently purchased a vacation home on a nearby lake Arnold has sufficient predication to:

A. Conduct discreet inquiries into Elizabeth's responsibilities as an accounts payable clerk
B. Search Elizabeth's mobile phone for evidence of misconduct.
C. Notify management of the possibility that Elizabeth has committed fraudulent acts
D. Accuse Elizabeth directly of having committed fraud

Answer: C

NEW QUESTION # 29
Baker, a Certified Fraud Examiner (CFE). is getting prepared to conduct a lengthy and complex interview. To prepare himself. Baker should:

A. Avoid bringing any notes with him to the interview
B. Take only the documents he wishes to go over
C. Writs down a detailed list of questions in advance
D. Write down key points to go over with the respondent

Answer: D

NEW QUESTION # 30
Which of the following would be MOST USEFUL m determining who created a specrfic document file?

A. The document's metadata
B. Operating system partition
C. The system log
D. Internet activity data

Answer: C

NEW QUESTION # 31
Management at First Choice Inc. suspects that Nathan, its chief financial officer (CFO), has been embezzling funds. It hires Rein a. a Certified Fraud Examiner (CFE), to investigate the matter When conducting the fraud examination. Reina should proceed as though;

A. The case will end in litigation.
B. After Nathan is terminated, the case will end
C. Nathan is guilty
D. The matter will be resolved completely internally.

Answer: A

NEW QUESTION # 32
Cynthia is preparing to conduct a covert investigation. Prior to conducting surveillance of her subject, she creates a memorandum outlining the basis for her operation Which of the following pieces of information should she include in her memorandum?

A. The identities of any confidential sources to be used in the operation
B. The name of the subject she will be observing
C. Her first impression regarding the subject's culpability
D. All of the above

Answer: B

Explanation:
Before conducting surveillance, a memorandum should document the basis for the covert operation, including: (1) the information the operation is based on, (2) expected information to be gained, (3) identities of suspects (subjects) if known, and (4) operatives under the examiner's control. Confidential sources should not be identified by name but referred to symbolically.

NEW QUESTION # 33
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