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ACFE CFE-Investigation Exam Syllabus Topics:

SectionWeightObjectives
Report Writing and Testimony15-20%- 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 Schemes25-30%- Data analytics methodologies
- Financial statement fraud analysis
- Corruption and bribery schemes
- Anomaly detection techniques
- Asset misappropriation schemes
- Transaction tracing
Interviewing Techniques25-30%- 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 Documentation20-25%- 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?

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?

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:

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:

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?

Answer: C


NEW QUESTION # 94
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