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ACFE is the world's largest anti-fraud organization and is dedicated to fighting fraud and white-collar crime. The organization offers certification programs for professionals in various fields, including accounting, law enforcement, and investigations. The CFE-Investigation Exam is one of the most prestigious certifications in the field of fraud investigation, and it is recognized worldwide.

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To be eligible for the CFE-Investigation Certification Exam, candidates must meet certain requirements. They must have a bachelor's degree or equivalent experience in the field of fraud investigation. They must also have at least two years of professional experience in fraud investigation or a related field. Additionally, candidates must be members of the ACFE in good standing.

ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q37-Q42):

NEW QUESTION # 37
Which of the following is NOT an advantage to using link analysis in a fraud investigation?

A. Link analysis is an affective tool to demonstrate complex networks
B. Link analysis visually displays financial ratio analysis
C. Link analysis allows the investigator to discover patterns in data.
D. Link analysis helps identify indirect relationships with several degrees of separation.

Answer: B

Explanation:
Link analysis is described as avisual analytic toolthat:
* "Tracks the movement of money,"
* "Demonstrates complex networks,"
* "Helps identify indirect relationships with several degrees of separation," and
* "Discovers communications, patterns, and trends."
It doesnotdisplay financial ratios-that belongs to traditionalfinancial statement/ratio analysis.

NEW QUESTION # 38
Which of the following is TRUE about observing the reactions of interview subjects?

A. The observation of body language is much less important than observing the words used by the subject
B. Emotive words should be used early in the interview to observe the respondent s emotional reaction.
C. To effectively observe reactions an Interviewer should alternate between sensitive and nonsensitive questions early in the Interview
D. The interpretation of an interview subjects reactions requires specific skills on the part of the interviewer

Answer: B

NEW QUESTION # 39
Lisa a fraud examinee at a private company receives an anonymous call from a potential whistIeblower. The whistleblower s hesitant to reveal their identity but will do so if it can be kept fully confidential Which of the following statements is most accurate?

A. Lisa should explain that she will try her best to keep the whisneblower's identity confidential
B. Lisa should state that she will not be able to keep the whistleblower s identity confidential because all information must be disclosed to management
C. Lisa may promise the whistieblower full confidentiality even if she knows net statement is untrue, because the lie is ultimately beneficial to her employer.
D. Lisa may offer the whistleblower full confidentially because they are not a suspect.

Answer: A

NEW QUESTION # 40
When reporting the results of a fraud examination, it is BEST to include copies (not originals) of important documents in the formal report.

A. False
B. True

Answer: B

Explanation:
Detailed Explanation with Extracts= The Fraud Examiners Manual states:
* "When reporting the results of a fraud examination, it is best to include copies (not originals) of important documents in the formal report".
* Originals should be safeguarded separately for evidence; reports should use copies.
Therefore, the statement is true.

NEW QUESTION # 41
Which of the following sources of information is usually considered to be the MOST IMPORTANT in tracing a subject's assets?

A. Financial institution records
B. Surveillance footage
C. PaystuDs
D. Credit card statements

Answer: A

NEW QUESTION # 42
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