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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Evidence Gathering and Documentation	20-25%	- Forensic accounting documentation - Chain of custody requirements - Digital evidence handling - Evidence collection methods and procedures - Document preservation and handling
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
Report Writing and Testimony	15-20%	- Expert witness testimony preparation - Investigation report structure and format - Report content and documentation standards - Courtroom procedures and presentation - Communication of findings
Data Analysis and Fraud Schemes	25-30%	- Data analytics methodologies - Transaction tracing - Financial statement fraud analysis - Anomaly detection techniques - Corruption and bribery schemes - Asset misappropriation schemes

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q104-Q109):

NEW QUESTION # 104
Arnold, a Certified Fraud Examiner (CFE) for Integra Wealth, learns that Elizabeth, an accounts payable clerk, recently purchased an expensive ski boat Arnold also knows that Elizabeth recently purchased a vacation home on a nearby lake Arnold has sufficient predication to:

A. Accuse Elizabeth directly of having committed fraud
B. Notify management of the possibility that Elizabeth has committed fraudulent acts
C. Conduct discreet inquiries into Elizabeth's responsibilities as an accounts payable clerk
D. Search Elizabeth's mobile phone for evidence of misconduct.

Answer: B

NEW QUESTION # 105
Assuming that a jurisdiction has prohibited pretexting against financial institutions which of the following actions would constitute illegal pretexting?

A. Intentionally making false statements on loan applications
B. Stealing a person s mail to obtain the person s bank account number
C. Impersonating an account holder to access their bank records
D. Setting up a bank account in an assumed name

Answer: B

NEW QUESTION # 106
Blue, a Certified Fraud Examiner (CFE) was interviewing Green a fraud suspect Although Green had a strong memory when responding to questions involving insignificant events, he began asking Blue w repeat almost every question that addressed important facts. If Green b Involved In the suspected misconduct he might be repeating the question to

A. Distrect Blue and change the subject
Test Blue's ability to ask consistent questions
B. Ensure he understood the question
C. Gain tine to frame Ns answer

Answer: C

NEW QUESTION # 107
Amanda needs to know the location of the principal office and the date of incorporation of a company she is investigating. Which of the following would be the BEST source of this information?

A. The comprehensive litigation file in the local court in the jurisdiction in which the company is headquartered
B. The contractual records of any real property owned by the corporation
C. The organizational filing with the government of the jurisdiction in which the company is incorporated
D. The company's income tax filings

Answer: C

NEW QUESTION # 108
Which of the following is the MOST ACCURATE statement regarding a fraud examiner's ability to trace cryptocurrency transactions?

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

Answer: B

NEW QUESTION # 109
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