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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Interview Theory and Application	15–20%	- Documenting and recording interviews - Questioning techniques and communication skills - Purpose and objectives of interviews - Planning and preparing for interviews
Reporting and Case Resolution	10–15%	- Case closure and follow-up actions - Structure and content of investigation reports - Communicating findings to stakeholders
Evidence Collection and Preservation	15–20%	- Analysis and interpretation of evidence - Rules and procedures for evidence gathering - Chain of custody and evidence handling - Types of evidence: documentary, digital, testimonial, physical
Fraud Examination Overview	10–15%	- Nature and scope of fraud examination - Predication and investigation planning - Fraud examination process and methodology
Covert Operations and Informants	5–10%	- Concept and use of covert operations - Legal and ethical boundaries - Working with sources and informants
Admission-Seeking Interviews and Statements	10–15%	- Purpose and legal considerations - Conducting admission-seeking interviews - Obtaining and validating signed statements
Sources of Information	15–20%	- Financial and transactional tracing - Digital and open-source intelligence - Public records and databases

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q71-Q76):

NEW QUESTION # 71
Which of the following types of information would LEAST LIKELY be found when searching external sources without the subject's consent or a legal order?

A. A subject's employee personnel file
B. A witness's address
C. Assets owned by a subject
D. A competitor's ownership information

Answer: A

Explanation:
"Internal sources will sometimes be the only resource for certain types of documents-such as... employee personnel files-unless the fraud examiner has the subject's consent or a legal order".
External searches may reveal addresses, assets, or competitor ownership, butpersonnel files require internal
/non-public access.

NEW QUESTION # 72
When planning for the interview phase of an investigation, which of the following steps should NOT be taken by the fraud examiner?

A. Prepare a detailed list of questions to ask the subject during the interview.
B. Consider what the interview is intended to accomplish and state an objective.
C. Ensure that the interview is held in a venue where the subject will feel Uncomfortable
D. Review the case file to ensure that important information has not been overlooked

Answer: C

Explanation:
The Manual emphasizes that interviews should be held where the respondent feelscomfortable and secure, not threatened:
"When possible, the interview should be held in a venue where the subject will feel comfortable and secure".
Holding it in an uncomfortable setting is counterproductive and contrary to best practices.

NEW QUESTION # 73
Which of the following is NOT a step a fraud examiner must take before seizing evidence in a digital forensic investigation?

A. Obtain and become familiar with any applicable legal orders.
B. Ensure that any software used in a forensic capacity is legitimate.
C. Assemble an investigation team comprised only of outside digital forensic experts.
D. Determine whether there ate privacy issues related to the items(s) to be searched.

Answer: D

NEW QUESTION # 74
Which of the following sets of numbers could a fraud examiner MOST LIKELY benefit from running a Benford's Law analysis on?

A. Employee identification numbers
B. Telephone numbers
C. Bank account numbers
D. Vendor invoice amounts

Answer: D

Explanation:
Benford's Law applies to naturally occurring sets of numbers such asinvoice amounts, expense reports, and transaction data. The Fraud Examiners Manual shows Benford's Law tests applied to vendor payments to detect anomalies like duplicate or inflated invoices. Telephone numbers, employee IDs, and bank account numbers areassigned numbersand do not follow Benford's distribution, so they are unsuitable for this test.

NEW QUESTION # 75
Which of the following is the LEAST accurate statement about seeing a computer for examination?

A. When seizing a computer for examination the seizing party should look around the area for passwords because many people leave passwords near their computers.
B. When seizing a computer that is running, it is acceptable to review the files contained on the machine prior to seizing it.
C. When taking a computer for examination it the computer is off should remain off when It is removed.
D. Before removing a computer system from a scene for further analysis. It is important to document, the system's setup with photographs or diagrams

Answer: D

NEW QUESTION # 76
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