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ACFE CFE-Investigation Exam Syllabus Topics:

SectionWeightObjectives
Fraud Examination Overview10–15%- Fraud examination process and methodology
- Predication and investigation planning
- Nature and scope of fraud examination
Sources of Information15–20%- Financial and transactional tracing
- Digital and open-source intelligence
- Public records and databases
Covert Operations and Informants5–10%- Working with sources and informants
- Legal and ethical boundaries
- Concept and use of covert operations
Interview Theory and Application15–20%- Questioning techniques and communication skills
- Purpose and objectives of interviews
- Planning and preparing for interviews
- Documenting and recording interviews
Admission-Seeking Interviews and Statements10–15%- Purpose and legal considerations
- Obtaining and validating signed statements
- Conducting admission-seeking interviews
Reporting and Case Resolution10–15%- Case closure and follow-up actions
- Structure and content of investigation reports
- Communicating findings to stakeholders
Evidence Collection and Preservation15–20%- Rules and procedures for evidence gathering
- Types of evidence: documentary, digital, testimonial, physical
- Chain of custody and evidence handling
- Analysis and interpretation of evidence

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q180-Q185):

NEW QUESTION # 180
Which of the following statements about how fraud examiners should approach fraud examinations is FALSE?

Answer: D


NEW QUESTION # 181
Which of the following can be obtained from a wire transfer record?

Answer: B

Explanation:
Wire transfer records include specific transactional details:
"The information contained on a wire transfer generally will include... the amount of the transfer, the date, the name of the sender, the routing number of the originating bank, the identity of the beneficiary, [and] the routing number of the recipient bank".
They do not list things like the type of money order, customs port of entry, or government ID numbers (CFE Prep explicitly states that recipient government IDs are not typically included).


NEW QUESTION # 182
Which of the following statements concerning a well-written fraud examination report is most accurate?

Answer: C


NEW QUESTION # 183
Susan, a Certified Fraud Examiner (CFE). is conducting an ad mission-seeking interview of Beth, a fraud suspect. After Susan gave Beth a suitable rationalization for her conduct. Beth continued her denials, giving various alibis. Which of the following would be the LEAST EFFECTIVE technique for Susan to use in this situation?

Answer: C


NEW QUESTION # 184
Management at Oak Company has asked Arthur, an internal auditor, to implement a data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Arthur conduct first to MOST effectively use data analysis techniques for such an initiative?

Answer: B


NEW QUESTION # 185
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