ACFE CFE-Investigation Exam Dumps [2026] Practice Valid Exam Dumps Question
CFE-Investigation Dumps - Grab Out For [NEW-2026] ACFE Exam
The Association of Certified Fraud Examiners (ACFE) CFE-Investigation Exam is a professional certification exam designed for individuals who want to specialize in detecting, preventing, and investigating fraud. CFE-Investigation exam is one of the most prestigious and challenging certifications in the field of financial fraud investigations. Certified Fraud Examiner - Investigation Exam certification is recognized globally and is highly valued by employers, government agencies, and law enforcement agencies.
ACFE CFE-Investigation (Certified Fraud Examiner - Investigation) Certification Exam is a professional certification program designed for individuals who specialize in the detection, investigation, and prevention of fraud. It is offered by the Association of Certified Fraud Examiners (ACFE), a global organization dedicated to fighting fraud and white-collar crime.
NEW QUESTION # 101
Beta, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Delta, a fraudsuspect. In establishing a rationalization. Beta says to Delta. "I know you didn't do this for yourself: it was for your family." This technique seeks to establish rationalization by:
- A. Reducing Delta's perception of the legal seriousness of the matter
- B. Claiming Delta's action was for altruistic reasons
- C. Reducing Delta's stress about possibly being fired
- D. Establishing that Delta's family was being treated unfairly
Answer: B
Explanation:
Duringadmission-seeking interviews, fraud examiners often employrationalization techniquesto help the suspect justify their misconduct and make it easier to confess. One of these rationalizations is thealtruistic appeal.
From the2014 International Fraud Examiners Manual:
"Facilitators of communication are those socio-psychological forces that make conversations, including interviews, easier to accomplish. These facilitators require a basic understanding of what motivates people.
The facilitators are: fulfilling expectations, recognition,altruistic appeals, sympathetic understanding, new experience, catharsis, need for meaning, and extrinsic rewards." From theCFE Prep - Investigationsstudy guide:
"Facilitators of communication... include fulfilling expectations, recognition,altruistic appeals, sympathetic understanding, new experience, catharsis, need for meaning, and extrinsic rewards."
#Application to Scenario:
* Beta says:"I know you didn't do this for yourself; it was for your family."
* This is aclassic altruistic appeal- reframing the suspect's motive asselfless or for the benefit of others, rather than selfish wrongdoing.
* The purpose is toreduce internal resistanceto confessing by allowing the suspect to rationalize the act as being for a noble reason.
NEW QUESTION # 102
Which of the following can be obtained from a wire transfer record?
- A. The name of the receiving institution's registered agent
- B. The name of the sender or originator
- C. The recipient's government identification number
- D. The sending institution's accreditation type
Answer: B
NEW QUESTION # 103
Which of the following is the MOST ACCURATE statement about trying to locate a subject using online records?
- A. The first step in locating someone using online records is to obtain a list of past employers
- B. Online records are generally not useful in locating subjects whose address is unknown
- C. Obtaining a past address of the subject should be the first step in trying to locate a subject using online records
- D. Most public records services do not maintain a list of past addresses
Answer: C
NEW QUESTION # 104
Baker, a Certified Fraud Examiner (CFE). is getting prepared to conduct a lengthy and complex interview. To prepare himself. Baker should:
- A. Avoid bringing any notes with him to the interview
- B. Take only the documents he wishes to go over
- C. Writs down a detailed list of questions in advance
- D. Write down key points to go over with the respondent
Answer: D
Explanation:
When preparing for interviews, fraud examiners should avoid scripting detailed questions. Instead, they prepare notes of key points to cover.
From the Fraud Examiners Manual:
"Whenever possible, do not prepare a list of predetermined questions to ask the subject. The interview should flow freely. The interviewer might, however, want to develop alist of key points to coverduring the interview".
Therefore, the best preparation method is to note key points instead of detailed questions.
NEW QUESTION # 105
Marcus is trying to locate the financial statements of Acme Airlines, a multinational publicly traded corporation. Which of the following sources would be MOST EFFECTIVE for finding this information?
- A. Civil litigation records
- B. Commercial filings
- C. Organizational filings
- D. Regulatory securities records
Answer: D
Explanation:
"Securities regulators... require disclosures that typically include: corporate financial statements, identification of officers and directors, identification of significant owners... and a history of the business"
#10:2014 International Fraud Examiners Manual.pdf L73-L95#.
Thus, regulatory securities records are the best source for financial statements.
NEW QUESTION # 106
Which of the following is the LEAST ACCURATE statement about seizing a computer for examination?
- A. When taking a computer for examination, if the computer is off. it should remain off when it is removed.
- B. When seizing a computer for examination, the seizing party should took around the area for passwords because many people leave passwords near their computers
- C. Before removing a computer system from a scene for further analysis, it is important to document the system's setup with photographs or diagrams.
- D. When seizing a computer that is running, it is acceptable for a fraud examiner to review the files contained on the machine prior to seizing it.
Answer: D
NEW QUESTION # 107
Why do fraud examiners perform analysis on unstructured or textual data?
- A. To figure out whether someone is tying or telling the truth based on context dues
- B. To find an admission of fraud in an email or other communication that can be presented m court
- C. To determine whether the footnotes to the financial statements are fatly presented
- D. To categorize data to reveal patterns sentiments and relationships indicative of fraud
Answer: D
NEW QUESTION # 108
Which of the following is NOT a function of a fraud examination report?
- A. To convey all the evidence necessary for other parties to thoroughly evaluate the case
- B. To corroborate previously known facts
- C. To add credibility to the fraud examiner's work
- D. To communicate the fraud examiner's qualifications for providing opinions about the case
Answer: D
Explanation:
* "Opinions or conclusions concerning the guilt or innocence of a fraud suspect is outside the scope of a fraud examination and should never be included in a report".
* Functions of a fraud examination report include presenting evidence, corroborating facts, and supporting credibility. Communicating the examiner's qualifications to provide opinions isnota function.
Therefore, option D is not a function of a fraud examination report.
NEW QUESTION # 109
Which of the following is NOT a step a fraud examiner must take before seizing evidence in a digital forensic investigation?
- A. Assemble an investigation team comprised only of outside digital forensic experts
- B. Obtain and become familiar with any legal orders that apply to the investigation
- C. Ensure that only trained professionals employ any software used in a forensic capacity
- D. Determine whether there are privacy issues related to the item(s) to be searched.
Answer: B
NEW QUESTION # 110
Al needs to know the location of the principal office and the initial shareholders of a company he is investigating. Which of the following would be the BEST source of this reformation?
- A. The shareholder data form filed with the World Bank
- B. The contractual documents regarding real properly owned by the corporation
- C. The utility records in the municipality where the corporation has its principal office
- D. The organizational filings with the government of the jurisdiction in which the company is incorporated
Answer: D
Explanation:
The organizational filings with the government of the jurisdiction in which the company is incorporated Organizational filings (e.g., articles of incorporation) are generally public records and include ownership information, initial shareholders, and the location of the principal office.
NEW QUESTION # 111
When reporting the results of a fraud examination, it is BEST to include copies (not originals) of important documents in the formal report.
- A. True
- B. False
Answer: B
NEW QUESTION # 112
Which of the following is a recommended strategy when conducting admission-seeking interviews?
- A. Emphasize a lack of morality in the subject's actions to induce them into confessing.
- B. Increase sympathy while downplaying implications of wrongdoing.
- C. Use time constraints as a means to pressure the subject into making a confession.
- D. Ensure that accusations are made in the presence of a third party to avoid potential liability
Answer: B
NEW QUESTION # 113
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
- A. Free narrative
- B. Controlled answer
- C. Double-negative
- D. Complex
Answer: B
NEW QUESTION # 114
Fraud examination repots should be written with which of the following audiences in mind?
- A. At of the above
- B. Opposing legal counsel
- C. Witnesses
- D. Judges or juries
Answer: A
NEW QUESTION # 115
Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?
- A. A follow-up/recommendations section calculates the amount of loss caused by any misconduct identified during the investigation
- B. All of the above
- C. A follow-up/recommendations section must include a list of organizational failings that contnbuted to the fraud
- D. A follow-up/recommendations section is not a required part of every written fraud examination report
Answer: B
NEW QUESTION # 116
Elsa, a fraud examiner at ABC Corp., is interviewing Leah, a fraud suspect. Leah allegedly committed a fraud scheme that resulted in a loss of $200,000 for ABC. Elsa asks Leah directly whether she was involved in the fraud. Which of the following responses from Leah is MOST LIKELY an indication that she is being deceptive?
- A. "Why would I do something like that?"
- B. "I had no involvement with the scheme."
- C. "No, I did not commit fraud against ABC."
- D. "No, I have never stolen anything from ABC."
Answer: A
Explanation:
CFE interview guidance identifies verbal behaviors that often appear when an interviewee is being deceptive.
A strong indicator is answering with a question rather than providing a direct denial. When asked directly about misconduct, truthful respondents commonly give a straightforward "no" and may add clarifying facts.
Deceptive respondents sometimes deflect, buy time, or attempt to regain control by replying with a question such as, "Why would I do something like that?" This response avoids the substance of the allegation and shifts the burden back to the interviewer, potentially probing how much evidence the interviewer has. While Options A, B, and D are denials (and any denial could be untrue), the CFE materials specifically flag
"answering with a question" as a frequent deceptive tactic because it functions as diversion and can indicate discomfort with issuing a clear denial. Therefore, among the choices presented, Option C is most consistent with a deceptive verbal response pattern described in CFE interview methodology.
NEW QUESTION # 117
Tom, a Certified Fraud Examiner (CFE) was hired to trace Keeley's assets, To trace the assets, Tom uses Keeley's Books and records to analyze the relationship between the receipt and subsequent disposition of funds or assets. Which tracing method did Tom use?
- A. The direct method
- B. The comparative assets method
- C. The indirect method
- D. The asset method
Answer: B
NEW QUESTION # 118
Charles, a fraud examiner, accuses George of fraud during an admission-seeking interview. George immediately denies the charge How should Charles respond to George's denial?
- A. Use a delaying tactic to interrupt the denial
- B. Remind George he has to tell the truth or face perjury.
- C. Counter the denial by arguing with George until further denials are futile
- D. Allow George to continue denying the charge.
Answer: A
Explanation:
* "Once a denial is uttered, it becomes extremely difficult for the accused to change his response, because doing so would be an admission that he lied. Therefore, the interviewer must prevent an outright denial, thereby making it easier for the subject to confess".
* "One of the most effective techniques to stop or interrupt a denial is through a delaying tactic... the interviewer should attempt to delay the outright denial; he should not argue with the accused".
Thus, Charles should interrupt with a delaying tactic.
NEW QUESTION # 119
Which of the following types of information would LEAST likely be found when searching external sources without the subject's consent or a legal order?
- A. Assets owned by a subject
- B. A witness s address
- C. A competitor's ownership information
- D. A subjects employee personnel file
Answer: B
NEW QUESTION # 120
Which of the following is the MOST ACCURATE statement about the privacy of information shared through social media?
- A. The Privacy of Social Networks Treaty is a binding international treaty that makes it illegal for law enforcement to seek social media log-in credentials from users.
- B. To access any user-posted information on social media sites, fraud examiners must obtain some type of legal order from the jurisdiction in which the user resides.
- C. A fraud examiner cannot be held liable for violating a user's privacy rights if they hack or break into areas of a social networking site designated as private because all social media information is public.
- D. Hacking or breaking into information on social media sites that is restricted as private could result in liability for fraud examiners due to violation of users' privacy rights.
Answer: D
Explanation:
TheFraud Examiners Manualclearly states:
"Accessing information set to private could result in claims under privacy laws. Thus, information on social media sites that is restricted by privacy settings could result in liability for fraud examiners due to violation of users' privacy rights." Therefore,D is correct
NEW QUESTION # 121
Which of the following is an example of a leading question?
- A. ''When did you realize that the records had been manipulated?"
- B. "Weren't you ware of the missing inventory several weeks before notifying your boss?"
- C. "Was anyone from your learn absent from the meeting that wee?''
- D. "How well do you know your coworker Stacy, and have you ever socialized outside of wont?"
Answer: D
NEW QUESTION # 122
Which of the following data analysis functions is used to determine whether company policies are met by employee transactions such as verifying that traveling employees book their accommodations at approved hotels?
- A. The Join function
- B. The correlation analysis function
- C. The compliance verification function
- D. The gap testing function
Answer: C
NEW QUESTION # 123
Which of the following statements would be IMPROPER if included in the fraud examination report of a Certified Fraud Examiner (CFE) who is also qualified as an accounting expert?
- A. "The evidence shows that expenses in excess of $5 million were omitted from the company's financial statements "
- B. "The company's internal controls were wholly inadequate to prevent this type of violation and should be remediated at the earliest possible time."
- C. "Based on statements the suspect made to me. it is my assessment that the suspect has a dishonest disposition."
- D. "From my examination, it appears that the company's financial statements were not presented in accordance with generally accepted accounting principles "
Answer: C
NEW QUESTION # 124
Which of the following is TRUE about observing the reactions of interview subjects?
- A. Emotive words should be used early in the interview to observe the respondent s emotional reaction.
- B. The interpretation of an interview subjects reactions requires specific skills on the part of the interviewer
- C. The observation of body language is much less important than observing the words used by the subject
- D. To effectively observe reactions an Interviewer should alternate between sensitive and nonsensitive questions early in the Interview
Answer: A
NEW QUESTION # 125
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