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ACFE CFE-Investigation Exam Syllabus Topics:

SectionWeightObjectives
Investigation25%- Tracing Illicit Transactions
  • 1. Financial data analysis techniques
    • 2. Asset tracing and recovery methods
      - Reporting Findings
      • 1. Investigation report structure
        • 2. Communication of findings to stakeholders
          - Evidence Collection and Documentation
          • 1. Types and sources of evidence
            • 2. Documentation and chain of custody
              - Conducting Fraud Investigations
              • 1. Investigation planning and methodology
                • 2. Case management procedures
                  - Interviewing Techniques
                  • 1. Planning and conducting interviews
                    • 2. Behavioral indicators and statement analysis

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                      ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q183-Q188):

                      NEW QUESTION # 183
                      Which of the following is NOT a recommended strategy when conducting admission-seeking interviews?

                      Answer: B

                      Explanation:
                      Best practices for admission-seeking interviews emphasize building rapport, presenting a morally acceptable reason, and maintaining empathy to encourage a confession. The manual states examiners should "present a morally acceptable reason for the suspect's behavior" and avoid creating hostility . Minimizing empathy is counterproductive andnot recommended.


                      NEW QUESTION # 184
                      Baker, a Certified Fraud Examiner (CFE), is assigned to the internal audit department of the ABC Company.
                      He is getting ready to conduct an interview with another company employee who might be Involved In a fraud In general whit We should Baker use in the introduction to the employee?

                      Answer: C


                      NEW QUESTION # 185
                      Which of the following is a purpose of an admission-seeking interview?

                      Answer: A


                      NEW QUESTION # 186
                      Management at Oak Company has asked Arthur, an internal auditor, to implement a data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Arthur conduct first to MOST effectively use data analysis techniques for such an initiative?

                      Answer: B

                      Explanation:
                      TheFraud Examiners Manualexplains that before obtaining or cleansing data, the first step in using data analysis is theplanning phase. This includesunderstanding the data, articulating objectives, and building a profile of potential frauds. Without this, examiners risk inefficient analysis and overlooking key fraud risks.
                      #Answer: C. Build a profile of potential frauds


                      NEW QUESTION # 187
                      Pedro, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Manuel, a fraud suspect. After Pedro diffused Manuel's alibis. Manuel became withdrawn and stowty began to slouch m his chair, bowing his head and beginning to cry. What should Pedro do now?

                      Answer: D

                      Explanation:
                      After alibis are diffused, suspects may become quiet, withdrawn, or even cry. This often indicates they are considering confession. At this point, the interviewer should present an alternative question, forcing a choice between two answers that both imply guilt, thus leading toward a benchmark admission.


                      NEW QUESTION # 188
                      ......

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