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ACFE CFE-Investigation Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q155-Q160):

NEW QUESTION # 155
Anne used Will as a confidential informant in her investigation Anne listed information provided by Will in her final report, referring to him using his initials. She paid Will in cash and obtained a receipt for the transaction. Which of Anne's methods was NOT considered a best practice when using informants?

A. Referring to Will using his initials
B. Using cash to pay Will
C. Obtaining a receipt from Will
D. Using information provided by Will in her report

Answer: A

NEW QUESTION # 156
Scarlett, a Certified Fraud Examiner (CFE). is assigned to the internal audit department of the ABC Company. She is getting ready to conduct an interview with another company employee who might be involved in a fraud. Which of the following is the MOST APPROPRIATE introduction for Scarlett to use with the employee?

A. "Hello, my name is Scarlett. I'm a Certified Fraud Examiner and an auditor with the ABC Company."
B. "Hello, my name is Scarlett. I'm an auditor with the ABC Company."
C. "Hello, my name is Scarlett. I'm a Certified Fraud Examiner with the ABC Company."
D. "Hello, my name is Scarlett, and I'm with the ABC Company."

Answer: D

NEW QUESTION # 157
Why do fraud examiners perform analysis on unstructured, or textual, data?

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

Answer: B

NEW QUESTION # 158
Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Gamma, a fraud suspect. After Beta gave Gamma an appropriate rationalization for his conduct, Gamma continued his denials, giving various alibis. These alibis can usually be diffused by all of the following techniques EXCEPT:

A. Downplaying the strength of the evidence
B. Displaying physical evidence
C. Discussing the testimony of witnesses
D. Discussing Gamma's prior deceptions

Answer: A

NEW QUESTION # 159
Beta a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview of Gamma a fraud suspect Alter Beta gave Gamma an appropriate rationalization for his conduct Gamma continued his denials, giving various alibis. These alibis usually can be diffused by all of the following techniques EXCEPT.

A. Downplaying the strength of the evidence
B. Displaying physical evidence
C. Discussing the testimony of witnesses
D. Discussing Gamma's prior deceptions

Answer: A

NEW QUESTION # 160
......

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