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ACFE CFE-Investigation Exam Syllabus Topics:

SectionWeightObjectives
Data Analysis and Fraud Schemes25-30%- Anomaly detection techniques
- Corruption and bribery schemes
- Financial statement fraud analysis
- Data analytics methodologies
- Asset misappropriation schemes
- Transaction tracing
Report Writing and Testimony15-20%- Report content and documentation standards
- Courtroom procedures and presentation
- Communication of findings
- Expert witness testimony preparation
- Investigation report structure and format
Interviewing Techniques25-30%- Questioning techniques and strategies
- Pre-interview planning and preparation
- Detecting deception and body language
- Legal and ethical considerations in interviewing
- Interview types (field interview, formal interview)
- Documentation of interview results
Evidence Gathering and Documentation20-25%- Document preservation and handling
- Forensic accounting documentation
- Digital evidence handling
- Evidence collection methods and procedures
- Chain of custody requirements

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q23-Q28):

NEW QUESTION # 23
Which of the following statements about fraud response plans is FALSE?

Answer: C

Explanation:
TheCFE Prep Guideclarifies:
"A fraud response plan outlines the actions... when suspicions of fraud have arisen. Because every fraud is different, the response plan should not outline how a fraud examination should be conducted. Instead, response plans should help organizations manage their responses and create environments to minimize risk and maximize the potential for success".
Thus, statement D is false.


NEW QUESTION # 24
Delta, an interviewer with little experience, asks Sigma, the respondent, the following question: "Were you aware that the signature was forged, and why didn't you tell anyone earlier?" This kind of question is called a_____________question

Answer: A

Explanation:
Complex questions:
"consist of a series of interrelated questions... too complicated to be easily understood, cover more than one subject, or require more than one answer".
The question asked by Delta ("Were you aware that the signature was forged, and why didn't you tell anyone earlier?") covers two issues, making itcomplex.


NEW QUESTION # 25
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?

Answer: B


NEW QUESTION # 26
Which of the following is a unique challenge of cloud forensics that is not encountered in traditional forensic practices?

Answer: C


NEW QUESTION # 27
Anita is interviewing her client's employee, whom she suspects committed check fraud. During the interview.
Anita asks if she can obtain account records from the suspect's bank If the suspect only gives Anita oral consent, the suspect's bank is required to allow Anita access to the suspect's account records.

Answer: A

Explanation:
Oral consent is generallynot sufficientto obtain a suspect's bank records. TheCFE Prep - Investigationsstates:
"Accessing a subject's bank records from financial institutions generally requires written consent. Oral consent is the least effective way to obtain permission".
TheFraud Examiners Manualalso notes that bank information can usually only be obtained withsubpoena, search warrant, or written consent.


NEW QUESTION # 28
......

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