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| Section | Weight | Objectives |
|---|
| Report Writing and Testimony | 15-20% | - Expert witness testimony preparation - Investigation report structure and format - Courtroom procedures and presentation - Communication of findings - Report content and documentation standards
|
| Data Analysis and Fraud Schemes | 25-30% | - Data analytics methodologies - Financial statement fraud analysis - Corruption and bribery schemes - Anomaly detection techniques - Asset misappropriation schemes - Transaction tracing
|
| Interviewing Techniques | 25-30% | - Documentation of interview results - Pre-interview planning and preparation - Legal and ethical considerations in interviewing - Questioning techniques and strategies - Interview types (field interview, formal interview) - Detecting deception and body language
|
| Evidence Gathering and Documentation | 20-25% | - Document preservation and handling - Digital evidence handling - Chain of custody requirements - Forensic accounting documentation - Evidence collection methods and procedures
|
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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q89-Q94):
NEW QUESTION # 89
Al needs to know the location of the principal office and the initial shareholders of a company he is investigating. Which of the following would be the BEST source of this reformation?
- A. The contractual documents regarding real properly owned by the corporation
- B. The shareholder data form filed with the World Bank
- C. The utility records in the municipality where the corporation has its principal office
- D. The organizational filings with the government of the jurisdiction in which the company is incorporated
Answer: D
Explanation:
The organizational filings with the government of the jurisdiction in which the company is incorporated Organizational filings (e.g., articles of incorporation) are generally public records and include ownership information, initial shareholders, and the location of the principal office.
NEW QUESTION # 90
Which of the following BEST describes the data analytics approach known as predictive analytics?
- A. The use of historical data, along with analyses, statistics, and machine learning components, to build a mathematical model that captures important trends and creates a quantitative forecast
- B. The configuration of a business program to emulate and Integrate the actions of a human to execute certain business processes, thus increasing efficiency and automating repetitive manual tasks
- C. The employment of computer systems to perform human-like tasks such as visual perception and decision-making
- D. The use of layered artificial neural networks to accommodate more data and more sophisticated algorithms to identify complex patterns
Answer: A
NEW QUESTION # 91
Gamma, a Certified Fraud Examiner (CFE>, was conducting an admission-seeking interview of Delta, a fraud suspect. Gamma tells Delta, "It isn't like you took something from a friend or neighbor I can see how you could say. 'Well, this would be okay as long as it is the company and not my coworkers.' Isn't that right?" This technique seeks to establish rationalization by:
- A. Reducing Delta's perception of the legal seriousness of the matter
- B. Developing revenge as a motive
- C. Depersonalizing the victim
- D. Convincing DDU that the incident had suffcinet justification
Answer: C
Explanation:
In admission-seeking interviews, one rationalization technique is todepersonalize the victim(e.g., shifting the perception so the harm was against a company, not individuals). The example in the question-"It isn't like you took something from a friend or neighbor"-is exactly this technique.
NEW QUESTION # 92
Smith, a Certified Fraud Examiner (CFE) for the Ajax Co.. observes Jones, an accounts payable clerk, driving an expensive sports car to work. Smith also has knowledge that Jones recently had extensive remodeling done on her residence. Smith has sufficient predication to:
- A. Accuse Jones directly of having committed fraud.
- B. Notify management of the possibility that Jones has committed fraudulent acts.
- C. Search Jones's mobile phone for evidence of misconduct
- D. Conduct discreet inquiries into Jones's responsibilities as an accounts payable clerk
Answer: B
NEW QUESTION # 93
A fraud examiner believes that a suspect might have used illicit funds to construct a commercial building to fit a restaurant .Which of the following records would be the MOST helpful in confirming the owner of the building?
- A. Building permit records
- B. Local court records
- C. Commercial filings
- D. Voter registration records
Answer: C
NEW QUESTION # 94
......
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