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ACFE CFE-Investigation Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q159-Q164):

NEW QUESTION # 159
Which of the following statements concerning a well-written fraud examination report is most accurate?

A. Signed copies of the fraud examiner s Interview notes should be used to report interview details
B. The report should convoy all information provided by witness
C. Only relevant facts that support the fraud allegation should be included in the report
D. The report writer should avoid technical jargon where possible

Answer: D

NEW QUESTION # 160
Susan, a Certified Fraud Examiner (CFE). is conducting an ad mission-seeking interview of Beth, a fraud suspect. After Susan gave Beth a suitable rationalization for her conduct. Beth continued her denials, giving various alibis. Which of the following would be the LEAST EFFECTIVE technique for Susan to use in this situation?

A. Discussing some of Beth's prior deceptions
B. Displaying all the evidence she has against Beth at once
C. Displaying evidence that specifically contradicts Beth's alibis
D. Discussing the testimony of other witnesses

Answer: B

NEW QUESTION # 161
Which of the following is NOT a function of a fraud examination report?

A. To communicate the fraud examiner s qualifications for providing opinions about the case
B. To corroborate previously known facts
C. To convey all the evidence necessary for other parties to thoroughly evaluate the case
D. To add credibility to the fraud examiner's work

Answer: A

NEW QUESTION # 162
Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?

A. A follow-up/recommendations section is a required part of every written fraud examination report.
B. follow-up/recommendations section calculates the amount of fraud-related loss sustained by the organization
C. A follow-up/recommendations section should stale remedial measures for me organization !o undertake
D. All of the above

Answer: C

NEW QUESTION # 163
Which of the following is a recommended strategy when conducting admission-seeking interviews?

A. Use time constraints as a means to pressure the subject Into making a confession.
B. Increase sympathy while downplaying Implications of wrongdoing.
C Ensure that accusations a are made in the presence of a third party to avoid potential liability.
C. Emphasize a lack of morality in the subject's actions to induce them into confessing.

Answer: B

NEW QUESTION # 164
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