Quiz 2026 ACFE Updated CFE-Investigation: New Certified Fraud Examiner - Investigation Exam Test Simulator

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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Interview Theory and Application	15–20%	- Planning and preparing for interviews - Purpose and objectives of interviews - Documenting and recording interviews - Questioning techniques and communication skills
Topic 2: Reporting and Case Resolution	10–15%	- Case closure and follow-up actions - Communicating findings to stakeholders - Structure and content of investigation reports
Topic 3: Sources of Information	15–20%	- Financial and transactional tracing - Digital and open-source intelligence - Public records and databases
Topic 4: Fraud Examination Overview	10–15%	- Predication and investigation planning - Nature and scope of fraud examination - Fraud examination process and methodology
Topic 5: Evidence Collection and Preservation	15–20%	- Chain of custody and evidence handling - Types of evidence: documentary, digital, testimonial, physical - Analysis and interpretation of evidence - Rules and procedures for evidence gathering
Topic 6: Admission-Seeking Interviews and Statements	10–15%	- Obtaining and validating signed statements - Purpose and legal considerations - Conducting admission-seeking interviews
Topic 7: Covert Operations and Informants	5–10%	- Legal and ethical boundaries - Working with sources and informants - Concept and use of covert operations

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q56-Q61):

NEW QUESTION # 56
Barnes a Certified Fraud Examiner (CFE) is using data analysis to identity 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?

A. Compare book and tax deprecation and indicate variances
B. Identify paycheck amounts over a certain limit
C. Review recurring monthly expenses and compare to posted/paid invoices
D. Al of the above

Answer: D

NEW QUESTION # 57
Beta a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview of Gamma a fraud suspect Alter Beta gave Gamma an appropriate rationalization for his conduct Gamma continued his denials, giving various alibis. These alibis usually can be diffused by all of the following techniques EXCEPT.

A. Downplaying the strength of the evidence
B. Discussing the testimony of witnesses
C. Discussing Gamma's prior deceptions
D. Displaying physical evidence

Answer: A

NEW QUESTION # 58
Butler, a Certified Fraud Examiner (CFE), needs to obtain a copy of a statement that the chief executive officer (CEO) of Accord Investments, a venture capital firm, posted on the firm's website sometime last year. Unfortunately, the quote has been removed from the website. Which of the following resources would be the BEST choice for Butler to consult to find an earlier version of the web page that he needs?

A. The deep web
B. The free web
C. The internet archives
D. The invisible archives

Answer: C

NEW QUESTION # 59
In response to an accusation made during an admission-seeking interview, the subject begins to voice a denial to the charge. How should the interviewer react to the first indication of a subject's denial?

A. Argue the point directly with the subject until a confession is obtained
B. Allow the subject 1o continue denying the charge
C. Remind the subject of the laws against perjury.
D. Interrupt the denial by using a delaying tactic.

Answer: D

Explanation:
"Once a suspect utters a denial, it becomes extremely difficult... therefore, the interviewer mustprevent an outright denial. Fraud examiners can use several techniques to stop or interrupt denials, includingdelays, repeated interruptions, and reasoning".
Thus, the correct answer isD.

NEW QUESTION # 60
Which of the following is the MOST ACCURATE statement about imaging suspect computers hard drives?

A. Imaging enables the retrieval of data from the suspect computer directly via its operating system.
B. Imaging creates pictures of the suspect computer system and its wires and cables
C. Imaging prohibits access to the suspect computer s hard drive by individuals not professionally trained in forensic analysis
D. Imaging allows for the analysis of data from a suspect computer without altering or damaging the original data in any way

Answer: D

NEW QUESTION # 61
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