2026 ACFE CFE-Investigation: High-quality Study Certified Fraud Examiner - Investigation Exam Material

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ACFE CFE-Investigation Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Investigation25%- Reporting Findings
  • 1. Communication of findings to stakeholders
    • 2. Investigation report structure
      - Interviewing Techniques
      • 1. Behavioral indicators and statement analysis
        • 2. Planning and conducting interviews
          - Conducting Fraud Investigations
          • 1. Case management procedures
            • 2. Investigation planning and methodology
              - Evidence Collection and Documentation
              • 1. Types and sources of evidence
                • 2. Documentation and chain of custody
                  - Tracing Illicit Transactions
                  • 1. Financial data analysis techniques
                    • 2. Asset tracing and recovery methods

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                      ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q113-Q118):

                      NEW QUESTION # 113
                      Which of the following data is the MOST DIFFICULT to recover during a digital forensic examination?

                      Answer: A

                      Explanation:
                      "Deleted files are recoverable until they are overwritten because data is not erased until it is overwritten...
                      Deleted files that have been overwritten generally are not recoverable".
                      Other data such as time/date stamps, websites, or chats can often be retrieved.


                      NEW QUESTION # 114
                      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?

                      Answer: D

                      Explanation:
                      TheInternet archives(e.g., the Wayback Machine at archive.org) allow fraud examiners to retrieve prior versions of web pages, including deleted content such as company statements.
                      #Answer: C. The internet archives


                      NEW QUESTION # 115
                      Leslie, a fraud examiner for ACME Corporation, suspects that a salesperson for another company has defrauded ACME. Leslie wants to obtain a copy of the suspect individual's credit report and personal data from a third-party information broker If Leslie works in a jurisdiction that regulates the distribution of personal credit information, she generally can obtain the information if she has the consent of the individual.

                      Answer: A


                      NEW QUESTION # 116
                      If your suspect is investing alleged illicit funds in items that will increase their net worth and you need to prove their illicit income circumstantially. which of the following methods of tracing assets would yield the best result?

                      Answer: B


                      NEW QUESTION # 117
                      Which of the following statements concerning a well-written fraud examination report is most accurate?

                      Answer: B


                      NEW QUESTION # 118
                      ......

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