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

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q139-Q144):

NEW QUESTION # 139
Foster a Certified Fraud Examiner (CFE), needs to obtain a copy of a picture that a former employee of Friendly Interior an interior design studio posted on the company's website three years ago. Unfortunately because the website has since been updated the picture is no longer available on the website. Which of the following resources should Foster consult to find an earlier version of the Web page he needs?

A. The Library of Congress
B. The deep Web
C. The internet archives
D. The invisible Web

Answer: C

NEW QUESTION # 140
Which of the following statements is MOST ACCURATE regarding how a fraud examiner should prepare for an interview with a subject from a different jurisdiction?

A. Consulting with legal counsel is only necessary when an investigation spans multiple
B. A fraud examiner does not need to research cultural considerations such as appropriate greetings and eye contact.
C. Failing to observe cultural norms is not a concern if the interviewer is from a different country than the interviewee.
D. A fraud examiner should find out whether the interviewee can insist upon the presence of a legal representative

Answer: D

NEW QUESTION # 141
Which of the following is a measure that can help avoid alerting suspected perpetrators who are under investigation?

A. Delay taking any action.
B. Terminate the suspected employee.
C. Notify everyone in the affected department
D. Inform only those who need to know.

Answer: D

Explanation:
A key principle in fraud examinations is confidentiality. Fraud examiners must avoid tipping off the suspect, which could lead to destruction of evidence or flight. Measures include limiting discussions, informing only those with a legitimate need-to-know, and investigating discreetly.

NEW QUESTION # 142
If an important witness becomes hostile and argumentative during an interview, the interviewer should generally.

A. Avoid reacting to the witness.
B. Refute the witness's arguments
C. Terminate the interview.
D. Try to reason with the witness

Answer: A

Explanation:
TheFraud Examiners Manualnotes that when witnesses become hostile or argumentative, the interviewer should generally remain calm and avoid reacting to hostility. Reacting, reasoning, or arguing often escalates the situation. Instead, the interviewer should maintain control and neutrality .

NEW QUESTION # 143
A fraud examiner suspects that an employee who is tasked with meeting new customers over business dinners to discuss their accounts is using those meetings to proposition the customers and steal business from the employee's company. If the fraud examiner wanted to pose as a new customer and meet with the employee, which of the following would beet describe the fraud examiner's method?

A. A source operation
B. A surveillance operation
C. An entrapment operation
D. An undercover operation

Answer: C

NEW QUESTION # 144
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