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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Data Analysis and Fraud Schemes	25-30%	- Transaction tracing - Financial statement fraud analysis - Data analytics methodologies - Corruption and bribery schemes - Asset misappropriation schemes - Anomaly detection techniques
Report Writing and Testimony	15-20%	- Investigation report structure and format - Expert witness testimony preparation - Report content and documentation standards - Communication of findings - Courtroom procedures and presentation
Evidence Gathering and Documentation	20-25%	- Document preservation and handling - Chain of custody requirements - Digital evidence handling - Forensic accounting documentation - Evidence collection methods and procedures
Interviewing Techniques	25-30%	- Questioning techniques and strategies - Documentation of interview results - Detecting deception and body language - Legal and ethical considerations in interviewing - Interview types (field interview, formal interview) - Pre-interview planning and preparation

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q38-Q43):

NEW QUESTION # 38
Martin is a fraud examiner. He contacts Dianne for the purpose of conducting a routine, information-gathering interview. Dianne says that she wants her coworker. Sheila, whom Martin also plans to interview, to be present during the interview. Martin should:

A. Interview Dianne and Sheila together, but bring in a second interviewer
B. Interview Dianne and Sheila together by himself
C. Interview Dianne and Sheila separately
D. Allow Sheila to be present but only if she does not speak

Answer: A

NEW QUESTION # 39
Why is it necessary to image a seized computer's hard drive for forensic analysis?

A. To enable the retrieval of data from the suspect computer directly via its operating system
B. To allow for the analysis of data from a suspect computer without altering or damaging the original data in any way
C. To create pictures of the suspect computer system and its wires and cables
D. To prohibit access to the suspect computer's hard drive by individuals not professionally trained in forensic analysis

Answer: C

NEW QUESTION # 40
Which of the following is the MOST ACCURATE statement regarding a fraud examiner's ability to trace cryptocurrency transactions?

A. Each Blockchain transaction contains a user's cryptographic address, which can help identify patterns that might link the user to criminal activity.
B. Cryptocurrency ownership cannot be determined through an analysis of details on a subject's bank statements.
C. Most jurisdictions do not require digital wallet providers to record any personal information about cryptocurrency users
D. Most cryptocurrencies rely on private block chains, which allow users' transactions to be completely anonymous and therefore difficult to trace.

Answer: A

NEW QUESTION # 41
Which of the following is the MOST APPROPRIATE way to document information obtained from social media sites?

A. Request a copy of the information from the social media platforms.
B. Download and preserve the information from the social media sites so that it can be established as authentic if used in court.
C. Conduct a forensic shutdown of a computer to preserve the metadata from the social media sites and profiles visited.
D. Save links of the social media postings and pages in a web browser.

Answer: B

Explanation:
Social media content is dynamic-posts can be edited, deleted, or moved-so fraud examiners must preserve relevant information promptly and in a manner that supports authenticity and admissibility. CFE investigative guidance emphasizes that documentary (including digital) evidence carries limited value in legal proceedings unless it can be shown to be authentic and in substantially the same condition as when collected. Simply saving a link (Option A) is weak because the underlying content can change, and a link does not preserve what was actually observed. Requesting a copy from the platform (Option B) is often impractical as a routine step and may require legal process; it also does not replace contemporaneous preservation by the examiner. A
"forensic shutdown" (Option C) is not an appropriate method for preserving web-based social media content because the key evidence exists on external servers, not solely on the examiner's machine. Proper practice is to download/capture and preserve what was observed while documenting the collection steps and maintaining a defensible chain of custody so authenticity can be established if needed in court.

NEW QUESTION # 42
Thea is conducting a fraud examination for a company and suspects one of the company's vendors (a one-person operation) of fraudulent billing. Thea wants to obtain a copy of the suspect individual's credit report and personal data from a third-party information broker. If Thea works in a jurisdiction that regulates the distribution of personal credit information, she cannot obtain the suspect's personal credit data under any circumstances.

A. False
B. True

Answer: A

NEW QUESTION # 43
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