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ACFE CFE-Investigation Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q111-Q116):

NEW QUESTION # 111
Which of the following is the LEAST accurate statement about seeing a computer for examination?

A. When seizing a computer that is running, it is acceptable to review the files contained on the machine prior to seizing it.
B. When seizing a computer for examination the seizing party should look around the area for passwords because many people leave passwords near their computers.
C. Before removing a computer system from a scene for further analysis. It is important to document, the system's setup with photographs or diagrams
D. When taking a computer for examination it the computer is off should remain off when It is removed.

Answer: C

NEW QUESTION # 112
Which of the following is a factor that fraud examiners should consider when determining whether to dispose of evidence following the conclusion of a fraud examination?

A. Whether the evidence is direct or circumstantial
B. Whether the evidence is documentary or testimonial
C. Whether the information was presented by a lay witness or an expert witness
D. Whether the organization has a general document retention policy in place

Answer: D

Explanation:
TheFraud Examiners Manualnotes:
"Management of an organisation should ensure that the organisation has a proper and effective document retention policy in place... An effective policy requires clear retention protocols... and should be immobilised due to a pending investigation or foreseeable litigation." Thus, the existence of a document retention policy is a critical factor in deciding how to dispose of evidence.

NEW QUESTION # 113
Butler, a Certified Fraud Examiner (CFE), needs to obtain a copy of a statement that the chief executive officer (CEO) of Accord Investments, a venture capital firm, posted on the firm's website sometime last year. Unfortunately, the quote has been removed from the website. Which of the following resources would be the BEST choice for Butler to consult to find an earlier version of the web page that he needs?

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

Answer: A

NEW QUESTION # 114
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 figure out whether someone is lying or telling the truth based on context duet
C. To find an admission of fraud m an email or other communication that can be presented in court
D. To categorize data to reveal patterns, sentiments, and relationships indicative of fraud

Answer: D

NEW QUESTION # 115
Which of the following is a method of tracing assets that would yield the best result when several of the subject's assets or liabilities have changed during the period under examination and the subject a financial records are not available?

A. Bank deposit method
B. Net worth method
C. Regression analysis
D. Benford's Law analysis

Answer: B

NEW QUESTION # 116
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