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| Section | Weight | Objectives |
|---|
| Topic 1: Investigation | 25% | - Tracing Illicit Transactions
- 1. Financial data analysis techniques
- 2. Asset tracing and recovery methods
- Reporting Findings
- 1. Investigation report structure
- 2. Communication of findings to stakeholders
- Conducting Fraud Investigations
- 1. Case management procedures
- 2. Investigation planning and methodology
- Interviewing Techniques
- 1. Planning and conducting interviews
- 2. Behavioral indicators and statement analysis
- Evidence Collection and Documentation
- 1. Documentation and chain of custody
- 2. Types and sources of evidence
|
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2026 ACFE Realistic Reliable CFE-Investigation Braindumps Ppt Free PDF Quiz
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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q11-Q16):
NEW QUESTION # 11
Which of the following is a reason why a person or organization might engage a fraud examiner to trace illicit transactions?
- A. An employer wants to know if an employee is falsifying regulatory reports
- B. A victim of fraud wants to facilitate the recovery of criminal proceeds.
- C. An attorney wants to evaluate an expert's financial report
- D. An entity needs to find hidden relationships in big data that otherwise would not be discovered.
Answer: B
Explanation:
TheFraud Examiners Manualnotes:
* "Fraud examiners are often tasked with tracing illicit transactions... For example, a victim of fraud might want a tracing search to facilitate the recovery of criminal proceeds".
NEW QUESTION # 12
Why is it necessary to image a seized computer's hard drive for forensic analysis?
- A. To allow for the analysis of data from a suspect computer without altering or damaging the original data in any way
- B. To prohibit access to the suspect computer's hard drive by individuals not professionally trained in forensic analysis
- C. To create pictures of the suspect computer system and its wires and cables
- D. To enable the retrieval of data from the suspect computer directly via its operating system
Answer: A
Explanation:
Both the Manual and CFE Prep guides emphasize that forensic imaging is essential because:
"Forensic analysis should not be performed on suspect devices directly because doing so can alter or damage digital evidence, and imaging... allows a fraud examiner to view and analyse... without altering the original data in any way".
A forensic image is anexact, sector-by-sector copyof the drive. Thus, imaging preserves evidence integrity.
NEW QUESTION # 13
Which of the following is NOT true with regard to tracing the deposition of loan proceeds?
- A. Tracing loan proceeds can determine if hidden accounts were used for loan payments
- B. Tracing loan proceeds can determine if the proceeds were deposited into hidden accounts
- C. Tracing loan proceeds can Identify the presence of internal control weaknesses
- D. Tracing loan proceeds can uncover previously hidden assets
Answer: D
NEW QUESTION # 14
Which of the following is the MOST IMPORTANT question for a fraud examiner to ask before commencing a legal action to recover assets?
- A. "Are nonlegal recovery methods or remedies available?''
- B. "Is there a relevant statute of limitations9"
- C. "Is the suspect guilty of the fraudulent act?''
- D. "Does the suspect already have a criminal record?"
Answer: B
NEW QUESTION # 15
Which of the following is NOT one of the main limitations of conducting a search for public records using online databases?
- A. The online record might only be a brief abstract of the original.
- B. Fraud examiners must validate the accuracy of the records obtained online
- C. Online records companies are difficult to find.
- D. Fraud examiners often must search for public records in multiple jurisdictions.
Answer: C
Explanation:
Limitations of online public record searches include:
* Need to search multiple jurisdictions.
* Records are often only abstracts.
* Information must be verified for accuracy.There isno mentionthat online record vendors are "difficult to find." In fact, many such vendors exist.
NEW QUESTION # 16
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