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ACFE CFE-Investigation Exam Syllabus Topics:

SectionWeightObjectives
Investigation25%- Evidence Collection and Documentation
  • 1. Types and sources of evidence
    • 2. Documentation and chain of custody
      - Tracing Illicit Transactions
      • 1. Asset tracing and recovery methods
        • 2. Financial data analysis techniques
          - Reporting Findings
          • 1. Communication of findings to stakeholders
            • 2. Investigation report structure
              - Conducting Fraud Investigations
              • 1. Case management procedures
                • 2. Investigation planning and methodology
                  - Interviewing Techniques
                  • 1. Behavioral indicators and statement analysis
                    • 2. Planning and conducting interviews

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                      ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q146-Q151):

                      NEW QUESTION # 146
                      Assuming that a jurisdiction has prohibited pretexting with financial institutes, which of the following actions would constitute illegal pretexting?

                      Answer: A


                      NEW QUESTION # 147
                      Which of the following is the MOST APPROPRIATE measure when seeking to avoid alerting suspected perpetrators who are under investigation?

                      Answer: A

                      Explanation:
                      TheFraud Examiners Manualadvises avoiding prematurely alerting perpetrators. Recommended methods include:
                      "Conducting investigations at times when the suspect is not present (such as nonbusiness hours)".
                      This avoids tipping off suspects.


                      NEW QUESTION # 148
                      During an interview with Alice, a suspect in an embezzlement case, the interviewer observes several signs of stress in Alice's behavior, such as shifting around in her chair, exhibiting shallow breathing, and occasionally stuttering during her replies. The interviewer should conclude that these symptoms are caused by deception.

                      Answer: A

                      Explanation:
                      Signs of stress (e.g., shallow breathing, stuttering, shifting posture) do not automatically equal deception.
                      TheFraud Examiners Manualstates:
                      "Signs of stress do not always mean a subject is lying. An honest subject might feel stress simply by being questioned. Conclusions must be based on clusters of behavior and corroborating evidence, not a single indicator".


                      NEW QUESTION # 149
                      Verify supporting documentation on outstanding checks written for a material amount is a test used to conduct for:

                      Answer: B


                      NEW QUESTION # 150
                      A fraud examiner believes that a suspect might have used illicit funds to construct a commercial building to fit a restaurant. Which of the following records would be the MOST helpful in confirming the owner of the building?

                      Answer: C


                      NEW QUESTION # 151
                      ......

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