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ACFE CFE-Investigation Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q123-Q128):

NEW QUESTION # 123
When documenting interviews, it is BEST practice for the interviewer to:

A. Note impressions regarding the subject's guilt or innocence.
B. Document notes for each interview separately, nduding those for electronic recordings.
C. Err on the side of taking too many notes rather than too few.
D. Write down verbatim all of (he information that the subject provides during the interview

Answer: B

Explanation:
TheFraud Examiners Manualstresses that interview notes should be kept separately for each interview, even if the session is electronically recorded, because recordings can fail or be challenged. Verbatim transcripts are not expected, and impressions of guilt should never be included. Best practice is to keep clear, accurate, separate recordsfor every interview .

NEW QUESTION # 124
Which of the following is an example of a leading question?

A. ''When did you realize that the records had been manipulated?"
B. "How well do you know your coworker Stacy, and have you ever socialized outside of wont?"
C. "Weren't you ware of the missing inventory several weeks before notifying your boss?"
D. "Was anyone from your learn absent from the meeting that wee?''

Answer: B

NEW QUESTION # 125
Which of the following is NOT a function of a fraud examination report?

A. To corroborate previously known facts
B. To add credibility to the fraud examiner's work
C. To communicate the fraud examiner s qualifications for providing opinions about the case
D. To convey all the evidence necessary for other parties to thoroughly evaluate the case

Answer: C

NEW QUESTION # 126
Beta, a Certified Fraud Examiner (CFE) is conducting an admission-seeking interview of Delta, a fraud suspect. In establishing a rationalization, Beta said to Delta 'I know you didn't do this for yourself; It was for your family. " This technique seeks to establish rationalization by:

A. Claiming Delta s action was for altruistic reasons
B. Reducing Deltas stress about possibly being fired
C. Reducing Deltas perception of the legal seriousness of the matter
D. Establishing that Delta's family was being treated unfairly

Answer: C

NEW QUESTION # 127
A law enforcement officer receives a reliable tip from an informant that a government employee is soliciting bribes in exchange for awarding contracts to the employee's agency. To investigate, the officer poses as a potential contractor and contacts the suspect employee about the possibility of getting a contract with the agency. During the conversation, the suspect demands a cash payment for the officer to be considered for upcoming contracts. If the suspect claims entrapment at trial, then which of the following is MOST LIKELY to occur?

A. The suspect's claim will succeed because the investigator lacked probable cause
B. The suspect's claim will fail because the investigator had adequate predication
C. The suspect's claim will succeed because the investigator used deceit
D. The suspect's claim will fail because the investigator is a law enforcement agent

Answer: B

NEW QUESTION # 128
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