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ACFE CFE-Investigation Exam Syllabus Topics:

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

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

NEW QUESTION # 23
Which of the following BEST describes the data analytics approach known as predictive analytics?

Answer: B

Explanation:
Explanation: TheFraud Examiners Manualnotes that predictive modeling and data analysis allow fraud examiners to detect fraud by usinghistorical data to forecast future trends and anomalies. This matches optionB.


NEW QUESTION # 24
Vishal, a Certified Fraud Examiner (CFE). has just initiated an interview with Steve, a fraud suspect. After a short introduction. Vishal jokes about the fact that he and Steve are wearing the same tie and then proceeds to ask Steve about the previous night's major sporting event Vishal is attempting to

Answer: B

Explanation:
"Introductory questions should be designed to establish rapport... the interviewer must establish some common ground with the respondent before he begins the fact-gathering portion of the interview. Interviewers usually establish rapport by spending a few minutes with the respondent in an informal dialogue".
Thus, Vishal's small talk about ties and sports is rapport-building.


NEW QUESTION # 25
Which of the following is NOT an advantage to using link analysis in a fraud investigation?

Answer: C


NEW QUESTION # 26
Boyd, a Certified Fraud Examiner (CFE). was hired to trace Lottie's financial transactions. During his investigation. Boyd obtains records of electronic payments that Lottie made during the past five years. Which of the following are these records MOST LIKELY to reveal?

Answer: C

Explanation:
"Electronic payment records can be valuable in tracing investigations... they can reveal, among other things, assets the subject has purchased".
They can also reveal loans, real estate taxes, and business locations, but not directly whether Lottie is
"skimming" funds.


NEW QUESTION # 27
Andrew wants to use a confidential informant in his investigation. He plans to compensate the informant with cash and obtain a receipt. He also plans to identify his source in a memorandum and his final report using only the informant's initials. Which of Andrew's plans is NOT considered a best practice when using an informant?

Answer: D

Explanation:
Referring to the informant in the memorandum using the informant's initials Best practice requires that informants be identified only by symbols (e.g., I-1, I-2), not by initials, to protect their identity. Cash payments are acceptable but must be accompanied by a receipt.


NEW QUESTION # 28
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