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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Fraud Examination Overview	10–15%	- Predication and investigation planning - Fraud examination process and methodology - Nature and scope of fraud examination
Reporting and Case Resolution	10–15%	- Communicating findings to stakeholders - Case closure and follow-up actions - Structure and content of investigation reports
Sources of Information	15–20%	- Digital and open-source intelligence - Financial and transactional tracing - Public records and databases
Admission-Seeking Interviews and Statements	10–15%	- Obtaining and validating signed statements - Conducting admission-seeking interviews - Purpose and legal considerations
Covert Operations and Informants	5–10%	- Legal and ethical boundaries - Working with sources and informants - Concept and use of covert operations
Interview Theory and Application	15–20%	- Documenting and recording interviews - Planning and preparing for interviews - Purpose and objectives of interviews - Questioning techniques and communication skills
Evidence Collection and Preservation	15–20%	- Analysis and interpretation of evidence - Rules and procedures for evidence gathering - Types of evidence: documentary, digital, testimonial, physical - Chain of custody and evidence handling

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q71-Q76):

NEW QUESTION # 71
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 the rules of admissibility for digital evidence are stricter than such rules for tangible evidence.
B. The failure to preserve the integrity of digital evidence could result in evidence being deemed inadmissible in a legal proceeding
C. If the integrity of digital evidence is violated, it can often be restored through a digital cleansing process
D. Digital evidence is more volatile than tangible evidence because digital evidence is subject to claims of spoliation, whereas tangible evidence is not.

Answer: B

NEW QUESTION # 72
Which of the following is a reason why a subject's credit card records and statements can be useful in tracing investigations?

A. Credit card statements provide insight into the subject's litigation history
B. Credit card records can show signs that the subject has skimmed funds.
C. Credit card records can provide leads to help identify a subjects hidden assets
D. Credit card statements show the source of the funds used to pay a credit card bill.

Answer: C

Explanation:
According to theFraud Examiners Manual:
"Credit card records are important in tracing assets... information on credit card charges might provide leads to identifying hidden assets. For example, if a fraud examiner notices that the subject used his credit card to purchase items at a marina, the fraud examiner should investigate further to determine if the subject owns a boat".
Therefore,Ais correct.

NEW QUESTION # 73
Which of the following sets of numbers could a fraud examiner most likely benefit from running a Benford's Law analysis on?

A. Bank account numbers
B. Vendor invoice amounts
C. Telephone numbers
D. Employee identification numbers

Answer: D

NEW QUESTION # 74
If an important witness becomes hostile and argumentative during an interview, the interviewer should generally.

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

Answer: C

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 # 75
Cynthia is preparing to conduct a covert investigation. Prior to conducting surveillance of her subject, she creates a memorandum outlining the basis for her operation Which of the following pieces of information should she include in her memorandum?

A. All of the above
B. Her first impression regarding the subject's culpability
C. The name of the subject she will be observing
D. The identities of any confidential sources to be used in the operation

Answer: C

NEW QUESTION # 76
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