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ACFE CFE-Investigation Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q45-Q50):

NEW QUESTION # 45
Which of the following types of information would LEAST LIKELY be found when searching external sources without the subject's consent or a legal order?

A. A competitor's ownership information
B. Assets owned by a subject
C. A witness's address
D. A subject's employee personnel file

Answer: A

NEW QUESTION # 46
When planning for the interview phase of an Investigation, which of the following steps should NOT be taken by the fraud examiner?

A. Review the case Be to ensure that they have not overlooked Important information
B. Ensure that the Interview is held in venue where the subject will feel uncomfortable
C. Prepare a brief outline of key points to discuss during the interview
D. Consider what the interview is intended to accomplish and state an objective.

Answer: C

NEW QUESTION # 47
A fraud examiner contacts a witness regarding an interview. If the respondent says. 'I'm too busy." how should the fraud examiner react?

A. Inquire about a more convenient time
B. Stress that the interview will be short.
C. Caution the witness that avoidance of the interview will be considered suspicious.
D. Explain that the respondent will be subject to discipline if they do not participate

Answer: B

NEW QUESTION # 48
Smith, a Certified Fraud Examiner (CFE) for the Ajax Co.. observes Jones, an accounts payable clerk, driving an expensive sports car to work. Smith also has knowledge that Jones recently had extensive remodeling done on her residence. Smith has sufficient predication to:

A. Accuse Jones directly of having committed fraud.
B. Notify management of the possibility that Jones has committed fraudulent acts.
C. Search Jones's mobile phone for evidence of misconduct
D. Conduct discreet inquiries into Jones's responsibilities as an accounts payable clerk

Answer: B

NEW QUESTION # 49
Shane, a Certified Fraud Examiner (CFE). is investigating Larsen. who is active on various social networking sites. Shane wants to search and extract information from Larson's social media postings so that it can be used in court as evidence Which of the following is the MOST ACCURATE statement regarding what Shane should do when conducting a social media investigation of Larsen?

A. Shane should preserve the information from the social networking sites so that it can be established as authentic if used in court.
B. Shane should conduct a forensic shutdown of his computer to preserve the metadata in the social networking sites.
C. Shane should email himself the links of the postings so that he can retrieve them later.
D. Shane should preserve the information by saving the links of the postings in his 'bookmarks"

Answer: A

Explanation:
"Documentary evidence, including digital evidence, will not be admitted... unless it is established as authentic... fraud examiners mustcapture, download, and preserve any useful information as soon as they discover it, and memorialize each step of the collection process".

NEW QUESTION # 50
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