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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Data Analysis and Fraud Schemes	25-30%	- Transaction tracing - Anomaly detection techniques - Corruption and bribery schemes - Asset misappropriation schemes - Financial statement fraud analysis - Data analytics methodologies
Topic 2: Report Writing and Testimony	15-20%	- Expert witness testimony preparation - Investigation report structure and format - Courtroom procedures and presentation - Communication of findings - Report content and documentation standards
Topic 3: Evidence Gathering and Documentation	20-25%	- Evidence collection methods and procedures - Chain of custody requirements - Document preservation and handling - Digital evidence handling - Forensic accounting documentation
Topic 4: Interviewing Techniques	25-30%	- Documentation of interview results - Questioning techniques and strategies - Detecting deception and body language - Pre-interview planning and preparation - Interview types (field interview, formal interview) - Legal and ethical considerations in interviewing

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q39-Q44):

NEW QUESTION # 39
Gilbert is preparing to conduct a covert investigation. Before acting, he wants to wnte a memorandum documenting his plan. Which of the following pieces of information should he include in this memorandum?

A. His first impression regarding the subject's culpability
B. The information expected to be gained from the operation
C. All of the above
D. The identities of any confidential sources to be used in the operation

Answer: B

Explanation:
The Manual and Prep Guide state:
"Before conducting a covert operation, it is essential that the basis for the operation be committed to writing, preferably in a memo. The memorandum should clearly state: the information upon which the covert operation will be based; the information that is expected to be gained from the operation; the identities of suspects, if known; operatives under the fraud examiner's care, custody, or control. Confidential sources' identities should not be disclosed." Thus,expected informationbelongs, butconfidential source identitiesmust not

NEW QUESTION # 40
Jade, a Certrfied Fraud Examiner (CFE). is conducting an internal investigation in which an employee is suspected of stealing inventory and selling it through a possible shell company called Hidden Finds. LLC. When Jade tries to check Hidden Finds' website, a message appears that redirects customers to a web address that ends with onion To view the website's content. Jade will need to install a specialized web browser that enables her to access which of the following?

A. The free web
B. The internet archives
C. The deep archives
D. The dark web

Answer: B

NEW QUESTION # 41
Verify supporting documentation on outstanding checks written for a material amount is a test used to conduct for:

A. Bank confirmation
B. Bank confirmation
C. Cut-off statements
D. Check disbursement

Answer: A

NEW QUESTION # 42
Why do fraud examiners perform analysis on unstructured or textual data?

A. To determine whether the footnotes to the financial statements are fatly presented
B. To figure out whether someone is tying or telling the truth based on context dues
C. To categorize data to reveal patterns sentiments and relationships indicative of fraud
D. To find an admission of fraud in an email or other communication that can be presented m court

Answer: C

NEW QUESTION # 43
Which of the following is NOT one of the purposes of closing questions in a routine interview?

A. To gather additional facts
B. To reconfirm facts
C. To reduce testimony to a signed written statement
D. To close the interview positively and maintain goodwill

Answer: A

NEW QUESTION # 44
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