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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Report Writing and Testimony	15-20%	- Courtroom procedures and presentation - Expert witness testimony preparation - Investigation report structure and format - Communication of findings - Report content and documentation standards
Interviewing Techniques	25-30%	- Legal and ethical considerations in interviewing - Documentation of interview results - Pre-interview planning and preparation - Questioning techniques and strategies - Interview types (field interview, formal interview) - Detecting deception and body language
Evidence Gathering and Documentation	20-25%	- Forensic accounting documentation - Digital evidence handling - Document preservation and handling - Chain of custody requirements - Evidence collection methods and procedures
Data Analysis and Fraud Schemes	25-30%	- Data analytics methodologies - Financial statement fraud analysis - Asset misappropriation schemes - Corruption and bribery schemes - Transaction tracing - Anomaly detection techniques

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q17-Q22):

NEW QUESTION # 17
II you are seizing a computer for forensic analysis why is it generally necessary to seize any copiers connected to it?

A. Most copiers store, process and transmit data In a cloud environment
B. Most copters today are nonimpact copiers meaning that they store copied mages indefinitely
C. Many copiers connect via parallel cables, which store and transmit copy job data.
D. Many copiers have Internal hard drives that right contain Information relevant to a fraud examination.

Answer: D

NEW QUESTION # 18
A fraud examiner believes that a suspect might have used illicit funds to construct a commercial building to fit a restaurant. Which of the following records would be the MOST helpful in confirming the owner of the building?

A. Local court records
B. Commercial filings
C. Building permit records
D. Voter registration records

Answer: C

Explanation:
To confirm ownership of a building,real estate and permit recordsare most useful. The Manual notes thatreal property records and related permits identify the owner, provide legal descriptions, and show improvements such as construction of commercial buildings. Court or voter registration records would not typically establish property ownership.

NEW QUESTION # 19
When a Certified Fraud Examiner (CFE) conducts a fraud examination the fraud examiner must proceed as though:

A. The suspect is gully
B. The case will end in ligation
C. The matter will be resolved completely internally
D. The case will end after the suspect IB terminated

Answer: B

NEW QUESTION # 20
Fraud examination reports should be written with which of the following audiences in mind?

A. Investors and owners
B. All of the above
C. The media
D. Opposing legal counsel

Answer: B

NEW QUESTION # 21
Naveed, a fraud suspect, has decided to confess to Omar, a Certified Fraud Examiner (CFE). In obtaining a verbal confession from Naveed. Omar should obtain all of the following items of information EXCEPT:

A. The location of any residual assets
B. A general estimate of the amount of money involved
C. The approximate number of instances
D. A statement from Naveed that his conduct was an accident

Answer: D

Explanation:
When obtaining a verbal confession, the fraud examiner should secure details such as: admission of wrongdoing, number of instances, amount involved, dates, involvement of others, residual assets, and motive.
However, itdoes not matter whether the suspect claims the conduct was an accident; that is not necessary to record.

NEW QUESTION # 22
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