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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Investigation	25%	- Interviewing Techniques 1. Behavioral indicators and statement analysis 2. Planning and conducting interviews - Evidence Collection and Documentation 1. Types and sources of evidence 2. Documentation and chain of custody - Conducting Fraud Investigations 1. Case management procedures 2. Investigation planning and methodology - Reporting Findings 1. Communication of findings to stakeholders 2. Investigation report structure - Tracing Illicit Transactions 1. Financial data analysis techniques 2. Asset tracing and recovery methods

Section

Weight

Objectives

Investigation

25%

- Interviewing Techniques

1. Behavioral indicators and statement analysis
2. Planning and conducting interviews

- Evidence Collection and Documentation

1. Types and sources of evidence
2. Documentation and chain of custody

- Conducting Fraud Investigations

1. Case management procedures
2. Investigation planning and methodology

- Reporting Findings

1. Communication of findings to stakeholders
2. Investigation report structure

- Tracing Illicit Transactions

1. Financial data analysis techniques
2. Asset tracing and recovery methods

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q81-Q86):

NEW QUESTION # 81
Jade, a Certrfied Fraud Examiner (CFE). is conducting an internal investigation in which an employee is suspected of stealing inventory and selling it through a possible shell company called Hidden Finds. LLC.
When Jade tries to check Hidden Finds' website, a message appears that redirects customers to a web address that ends with onion To view the website's content. Jade will need to install a specialized web browser that enables her to access which of the following?

A. The deep archives
B. The internet archives
C. The free web
D. The dark web

Answer: D

Explanation:
Websites ending in ".onion" are only accessible via specialized browsers (e.g., Tor). The Fraud Examiner prep materials note:
* ".onion sites are part of the dark web, which is distinct from the surface web and deep web. Accessing requires specialized browsers" (CFE Prep - Investigations).Thus, Jade must use a dark web browser.

NEW QUESTION # 82
Steve, a Certified Fraud Examiner (CFE). was interviewing Michelle, a fraud suspect. Dunng the first part of the interview. Michelle was attentive. However, when he asked her more direct questions about the fraud, she suddenly seemed unconcerned, alternately chewing on her pen cap and picking at a loose piece of fabric on the arm of her chair. From this conduct. Steve is likely to conclude that Michelle

A. Does not know the answers to Steve's questions
B. Is being deceptive
C. Is feeling bored by the interview process
D. Is telling the truth

Answer: B

NEW QUESTION # 83
Gamma, a Certified Fraud Examiner (CFE>, was conducting an admission-seeking interview of Delta, a fraud suspect. Gamma tells Delta, "It isn't like you took something from a friend or neighbor I can see how you could say. 'Well, this would be okay as long as it is the company and not my coworkers.' Isn't that right?" This technique seeks to establish rationalization by:

A. Reducing Delta's perception of the legal seriousness of the matter
B. Depersonalizing the victim
C. Convincing DDU that the incident had suffcinet justification
D. Developing revenge as a motive

Answer: B

Explanation:
In admission-seeking interviews, one rationalization technique is todepersonalize the victim(e.g., shifting the perception so the harm was against a company, not individuals). The example in the question-"It isn't like you took something from a friend or neighbor"-is exactly this technique.

NEW QUESTION # 84
Which of the following is the MOST ACCURATE statement concerning the volatility of digital evidence?

A. Digital evidence is more volatile than tangible evidence because digital evidence is subject to claims of spoliation, whereas tangible evidence is not.
B. The failure to preserve the integrity of digital evidence could result in evidence being deemed inadmissible in a legal proceeding
C. Digital evidence is more volatile than tangible evidence because the rules of admissibility for digital evidence are stricter than such rules for tangible evidence.
D. If the integrity of digital evidence is violated, it can often be restored through a digital cleansing process

Answer: B

NEW QUESTION # 85
Which of the following statements concerning access to nonpublic records is FALSE?

A. An audit clause can be designed to allow a party to inspect the books of a business partner or vendor.
B. A fraud examiner can request a business's bank records even if the business is not legally obligated to comply.
C. When civil litigation has commenced, a party often may obtain a subpoena or legal order for an individual's relevant bank records.
D. During the government's criminal investigation, a fraud examiner not employed by the government has a right to access relevant documents that the government has obtained.

Answer: D

Explanation:
The manual notes:
"Records subpoenaed in a criminal case usually are available only to the government during the investigation, and perhaps thereafter if not disclosed at trial".
Thus, statement D is false.

NEW QUESTION # 86
......

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