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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Fraud Examination Overview	10–15%	- Fraud examination process and methodology - Nature and scope of fraud examination - Predication and investigation planning
Reporting and Case Resolution	10–15%	- Structure and content of investigation reports - Communicating findings to stakeholders - Case closure and follow-up actions
Evidence Collection and Preservation	15–20%	- Rules and procedures for evidence gathering - Types of evidence: documentary, digital, testimonial, physical - Chain of custody and evidence handling - Analysis and interpretation of evidence
Covert Operations and Informants	5–10%	- Working with sources and informants - Concept and use of covert operations - Legal and ethical boundaries
Sources of Information	15–20%	- Financial and transactional tracing - Public records and databases - Digital and open-source intelligence
Interview Theory and Application	15–20%	- Questioning techniques and communication skills - Purpose and objectives of interviews - Documenting and recording interviews - Planning and preparing for interviews
Admission-Seeking Interviews and Statements	10–15%	- Purpose and legal considerations - Obtaining and validating signed statements - Conducting admission-seeking interviews

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q67-Q72):

NEW QUESTION # 67
Which of the following is NOT one of the main limitations of conducting a search for public records using online databases?

A. The timeliness and accuracy of information in online databases must be validated
B. Public records database companies are difficult to find
C. Online coverage of public records varies widely from jurisdiction lo Jurisdiction
D. Online public records searches are limited in the jurisdictions they cover

Answer: B

NEW QUESTION # 68
Which of the following statements would be IMPROPER if included in the fraud examination report of a Certified Fraud Examiner (CFE) who is also qualified as an accounting expert?

A. "Based on statements the suspect made to me. it is my assessment that the suspect has a dishonest disposition."
B. "From my examination, it appears that the company's financial statements were not presented in accordance with generally accepted accounting principles "
C. "The company's internal controls were wholly inadequate to prevent this type of violation and should be remediated at the earliest possible time."
D. "The evidence shows that expenses in excess of $5 million were omitted from the company's financial statements "

Answer: A

NEW QUESTION # 69
Which of the following is NOT a common use of public sources of information?

A. Corroborating or refuting witness statements
B. Finding out about a person's lifestyle
C. Obtaining an individual's credit records
D. Developing background information on a subject

Answer: C

NEW QUESTION # 70
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?

A. Present an alternative question.
B. Demand that Manuel stop crying.
C. Ask Manuel to sit up straight
D. Leave the room for a short lime

Answer: A

Explanation:
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 analternative question
, forcing a choice between two answers that both imply guilt, thus leading toward a benchmark admission.

NEW QUESTION # 71
Which of the following BEST describes the data analytics approach known as predictive analytics?

A. The employment of computer systems to perform human-like tasks such as visual perception and decision-making
B. The use of layered artificial neural networks to accommodate more data and more sophisticated algorithms to identify complex patterns
C. 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
D. 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

Answer: C

Explanation:
Explanation: TheFraud Examiners Manualnotes that predictive modeling and data analysis allow fraud examiners to detect fraud by usinghistorical data to forecast future trends and anomalies. This matches optionB.

NEW QUESTION # 72
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