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ACFE CFE-Investigation Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q35-Q40):

NEW QUESTION # 35
Which of the following is NOT a best practice for obtaining a signed statement?

A. Prepare separate statements for unrelated offenses
B. Add subsequent facts to the statement as an addendum.
C. Have the suspect write out the entire statement in their own handwriting
D. Have two individuals witness the signing of the document when possible.

Answer: C

Explanation:
The best practices for signed statements include:
* Adding omitted facts as anaddendum.
* Preparingseparate statements for unrelated offenses.
* Havingwitnesses to the signing.
But:
"The signed statement should be reduced to a short and concise written statement. The interviewer should prepare the statement and present it to the confessor for his signature" .
Thus, requiring the suspect to handwrite the entire statement isnot a best practice.

NEW QUESTION # 36
Amanda needs to know the location of the principal office and the date of incorporation of a company she is investigating. Which of the following sources would most likely contain these items of Information?

A. The company's income tax filings
B. The contractual records of any real properly owned by the corporation
C. The organizational fling with the government of the jurisdiction in which the company is incorporated
D. The comprehensive litigation fie in the local court in the jurisdiction in which the company is headquartered

Answer: C

NEW QUESTION # 37
Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?

A. A follow-up/recommendations section calculates the amount of fraud-related loss sustained by the organization
B. A follow-up recommendations section is a required part of every written fraud examination report
C. A follow-up/recommendations section should state remedial measures for the organization to undertake
D. All of the above

Answer: C

Explanation:
The Fraud Examiners Manual explains that recommendations in a report areoptional, not mandatory. When included, they should cover remedial measures such as control reviews or increased security.
"Finally, the fraud examiner might decide to include a section for recommendations. The recommendations section should containremedial measures or specific recommendations for follow-up actions... This section is optional".
Therefore,Cis correct. Options A and D are incorrect because recommendations are not required in every report, and B misstates its purpose.

NEW QUESTION # 38
Elizabeth, a Certified Fraud Examiner (CFE), is conducting an admission-seeking interview with Shannon, a fraud suspect. Shannon is seated approximately five feet away from Elizabeth in an empty room The room has several pictures and posters on the wall, and the door is closed According to admission-seeking interview best practices, what change should Elizabeth make to the interview environment to increase the chances of the interview's success?

A. Move the interview to a room without pictures or wall hangings to prevent distractions
B. Open the door so that Shannon feels free to leave at any time
C. Place a table between her and Shannon to create a psychological barrier
D. All of the above

Answer: A

NEW QUESTION # 39
Which of the following is the MOST ACCURATE statement concerning the volatility, of digital evidence?

A. Digital evidence is more volatile than tangible evidence because digital data can be altered or destroyed more easily than tangible information
B. If the integrity of digital evidence is violated It can be easily restored using widely available data restoration programs
C. Digital evidence a more volatile than tangible evidence because digital evidence is subject to claims of spoliation, whereas tangible evidence is not.
D. The failure to preserve the integrity of digital evidence will not affect its admissibility in a legal proceeding

Answer: D

NEW QUESTION # 40
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