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ACFE CFE-Investigation Exam Syllabus Topics:

SectionWeightObjectives
Report Writing and Testimony15-20%- Expert witness testimony preparation
- Courtroom procedures and presentation
- Report content and documentation standards
- Communication of findings
- Investigation report structure and format
Evidence Gathering and Documentation20-25%- Evidence collection methods and procedures
- Forensic accounting documentation
- Digital evidence handling
- Document preservation and handling
- Chain of custody requirements
Interviewing Techniques25-30%- 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
Data Analysis and Fraud Schemes25-30%- Corruption and bribery schemes
- Financial statement fraud analysis
- Transaction tracing
- Data analytics methodologies
- Asset misappropriation schemes
- Anomaly detection techniques

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q42-Q47):

NEW QUESTION # 42
In response to an accusation made during an admission-seeking interview, the subject begins to voice a denial to the charge. How should the interviewer react to the first indication of a subject's denial?

Answer: D

Explanation:
"Once a suspect utters a denial, it becomes extremely difficult... therefore, the interviewer mustprevent an outright denial. Fraud examiners can use several techniques to stop or interrupt denials, includingdelays, repeated interruptions, and reasoning".
Thus, the correct answer isD.


NEW QUESTION # 43
Delta, an interviewer with little experience, asks Sigma, the respondent, the following question: "Were you aware that the signature was forged, and why didn't you tell anyone earlier?" This kind of question is called a_____________question

Answer: C

Explanation:
Complex questions:
"consist of a series of interrelated questions... too complicated to be easily understood, cover more than one subject, or require more than one answer".
The question asked by Delta ("Were you aware that the signature was forged, and why didn't you tell anyone earlier?") covers two issues, making itcomplex.


NEW QUESTION # 44
Marilyn a Certified Fraud Examiner (CFE) is reasonably sure that Shelly, her primary suspect committed the fraud in question. Before scheduling an admission-seeking interview with Shelly. Marllyn should be reasonably sure of all of the following EXCEPT.

Answer: B


NEW QUESTION # 45
Which of the following would be MOST USEFUL m determining who created a specrfic document file?

Answer: A

Explanation:
TheCFE Prep - Investigationsexplains:
* "Metadata is a type of computer-generated data that can be helpful in a fraud investigation. Metadata information can help determine who wrote a document; who received, opened, copied, edited, moved, or printed the document; and when these events occurred" .
Thus, metadata is the most useful for identifying who created a document.


NEW QUESTION # 46
Tony, a fraud examiner, believes that vendors might be submitting multiple invoices for the same sales with the hope that they will be paid more than once. He wants to ensure that no two invoices in the system have the same number. Which of the Mowing data analysis functions would be most useful for this test?

Answer: D


NEW QUESTION # 47
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