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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Evidence Gathering and Documentation	20-25%	- Digital evidence handling - Document preservation and handling - Chain of custody requirements - Forensic accounting documentation - Evidence collection methods and procedures
Topic 2: Data Analysis and Fraud Schemes	25-30%	- Corruption and bribery schemes - Asset misappropriation schemes - Transaction tracing - Financial statement fraud analysis - Anomaly detection techniques - Data analytics methodologies
Topic 3: Report Writing and Testimony	15-20%	- Courtroom procedures and presentation - Communication of findings - Report content and documentation standards - Investigation report structure and format - Expert witness testimony preparation
Topic 4: Interviewing Techniques	25-30%	- Questioning techniques and strategies - Pre-interview planning and preparation - Detecting deception and body language - Legal and ethical considerations in interviewing - Documentation of interview results - Interview types (field interview, formal interview)

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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?

A. Baker should omit a title altogether
B. Certified Fraud Examiner
C. Investigator
D. Auditor

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
Due to risks of illicit transactions, most jurisdictions require financial institutions to obtain information about which of the following from an institution with which they have a foreign correspondent relationship?

A. The institution's client loan profiles
B. The institution's tax statements
C. The institution's branch addresses
D. The institution's licenses or certifications

Answer: C

NEW QUESTION # 24
Which of the following is the LEAST ACCURATE statement about seizing a computer for examination?

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

Answer: D

NEW QUESTION # 25
Christopher, a fraud examiner, is conducting an admission-seeking interview with Jennifer, an employee suspected of stealing cash. Which of the following is the LEAST EFFECTIVE phrasing for Christopher to use when posing an admission-seeking question to Jennifer?

A. "Why did you take the money?"
B. "Did you steal the money?"
C. "How much of the money do you have left?"
D. 'What did you do with the money?"

Answer: B

NEW QUESTION # 26
Which of the following statements about the process of obtaining a verbal confession is NOT true?

A. The transition from the accusation to the confession should occur when the accused supplies the first detailed information about the offense.
B. The three general approaches to obtaining a verbal confession are chronologically, by transaction, or by event.
C. If the subject lies about an aspect of the offense in the process of confessing, it is best to proceed initially as if the falsehood has been accepted as truth.
D. Fraudsters tend to overestimate the amount of funds involved in the offense to relieve themselves of the guilt of their dishonest actions.

Answer: D

Explanation:
The manuals explain that in verbal confessions, subjects oftenunderestimatethe amounts to minimize guilt, not overestimate. The process involves moving from accusation to benchmark admission, handling lies tactfully, and obtaining details by chronology, transaction, or event. Thus, optionBis NOT true.

NEW QUESTION # 27
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