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ACFE CFE-Investigation Exam Syllabus Topics:

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

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                      Candidates who become ACFE CFE-Investigation certified demonstrate their worth in the ACFE field. CFE-Investigation certification is proof of their competence and skills. This is a highly sought after credential and it makes career advancement easier for the candidate. To become ACFE CFE-Investigation Certified, you must pass the Certified Fraud Examiner - Investigation Exam (CFE-Investigation) Exam. For this task, you need actual and updated CFE-Investigation Questions.

                      ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q22-Q27):

                      NEW QUESTION # 22
                      Baker, a Certified Fraud Examiner (CFE). is assigned to the internal audit department of the ABC Company.
                      He is getting ready to conduct an interview with another company employee who might be involved in a fraud. In general, what title should Baker use in his introduction to the employee?

                      Answer: D

                      Explanation:
                      When introducing themselves, fraud examiners should avoid titles likeinvestigatororCertified Fraud Examinerthat might raise suspicion or defensiveness. TheManualrecommends using neutral titles such asauditorbecause it is less threatening and more acceptable in an organizational setting.


                      NEW QUESTION # 23
                      Which of the following is the MOST ACCURATE statement about trying to locate a subject using online records?

                      Answer: C


                      NEW QUESTION # 24
                      Bennett, a fraud examiner is performing textual analytics on journal entry data. He developed a list of fraud keywords to search for based on the three legs of the Fraud Triangle. Which of the following fraud keywords found In the journal entry tern is the best indicator of pressure to commit fraud?

                      Answer: B


                      NEW QUESTION # 25
                      Barnes, a Certified Fraud Examiner (CFE). is using data analysis to identify anomalies that might indicate fraud in XYZ Company's accounts payable transactions. Which of the following is the MOST EFFECTIVE data analysis function that Barnes could use to look for potential fraud in accounts payable?

                      Answer: B

                      Explanation:
                      TheFraud Examiners Manuallistsspecific queries for accounts payable analysis, including:
                      "Review recurring monthly expenses and compare to posted/paid invoices.".
                      While comparing book vs. tax depreciation applies toasset management(not A/P), and identifying paycheck anomalies applies topayroll(not A/P), the most effective A/P-specific test is the recurring expense comparison. Hence,Cis correct.


                      NEW QUESTION # 26
                      Antonio is the former boyfriend of Hannah, a fraud suspect. He approaches Ashley, a fraud examiner at Hannah's company, and offers to provide critical information about Hannah's fraud in exchange for full confidentiality. Which of the following is the MOST APPROPRIATE response for Ashley to make?

                      Answer: B

                      Explanation:
                      TheFraud Examiners Manualstresses that fraud examiners mustnever promise unconditional confidentiality, because findings often must be disclosed to management, auditors, or authorities. They can only offer
                      "qualified confidentiality" (best efforts to protect identity, but with necessary limits). Therefore, optionAis the most appropriate response.


                      NEW QUESTION # 27
                      ......

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