Actual Dumps for ACFE CFE-Investigation Exam 2026

Question No: 1

MultipleChoice

Baker, a Certified Fraud Examiner (CFE). is assigned to the internal audit department of the ABC Company. He is getting ready to conduct an interview with another company employee who might be involved in a fraud. In general, what title should Baker use in his introduction to the employee?

Options

ABaker should omit a title altogether

BInvestigator

CAuditor

DCertified Fraud Examiner

Question No: 2

MultipleChoice

Which of the following questions would be MOST EFFECTIVE when establishing a baseline during an interview?

Options

A'Do you know who had access to the file?'

B'Are you familiar with the company's policies regarding ethics?'

C'Have you committed any misconduct against the company?'

D'How long have you been in this department?'

Question No: 3

MultipleChoice

Which of the following statements concerning a well-written fraud examination report is MOST ACCURATE?

Options

AThe report should convey all Information provided by witnesses

BOnly relevant facts that support the fraud allegation should be included in the report

CThe report writer should avoid technical jargon where possible

DSigned copies of the fraud examiner's interview notes should be used to report interview details

Question No: 4

MultipleChoice

Max The controller of XYZ Company, noticed that the company's hotel expenses increased substantially from the prior year. He wants to check to see if this is reasonable by comparing hotel expenses from both years to the number to that XYZ's employees traveled. Which of the following date analysis function would be the most useful In helping Max analyze these two variables?

Options

ABenford's Law analysts

BVerifying mutinies of a number

CDuplicate testing

DCorrelation analysis

Question No: 5

MultipleChoice

Fraud examination repots should be written with which of the following audiences in mind?

Options

AWitnesses

BJudges or juries

COpposing legal counsel

DAt of the above

Question No: 6

MultipleChoice

Martin is a fraud examiner. He contacts Dianne for the purpose of conducting a routine information-gathering interview Dianne says that she wants her coworker, Sheila, whom Martin also plans to Interview to be present during fie interview Martin should:

Options

AInterview Dianne and Sheila separately

BAllow Sheila to be present but only if she does not speak

CInterview Dianne and Shell together by himself

DInterview Dianne and Sheila together but bring in a second interviewer.

Question No: 7

MultipleChoice

Which of the following is a unique challenge of cloud forensics not faced in traditional forensic practices?

Options

ALack at Information accessibility

BLack of adequate data

CLack of prosecutorial interest

DLack of trust from cloud providers

Question No: 8

MultipleChoice

Which of the folloping terms refers to a process of resolving allegations of fraud from inception to disposition?

Options

AFraud examination

BFraud assessment

CFraud theory

DForensic methodology

Question No: 9

MultipleChoice

Which of the following statements concerning access to nonpublic records it MOST ACCURATE?

Options

AOnce a criminal case is filed all records obtained by the government are considered public records

BIn most jurisdictions, banks are allowed to turn over a suspects account information directly to a fraud victim when there is adequate evidence of wrongdoing.

CNonpublic records cannot be obtained by subpoena or legal order in a civil action

DThai government usually will not share nonpublic records with a fraud victim during an Investigation Into the underlying fraud.

Question No: 10

MultipleChoice

Which of the following is a reason why a subjects credit card statements can be useful in tracing investigations?

Options

ACredit card records can show signs of skimming.

BCredit card statements provide insight into the subjects litigation history.

CCredit card statements can name people or companies with whom the subject conducts business.

DCredit card statements show the source of the funds used to pay a credit card bill.

Question No: 11

MultipleChoice

Which of the following is the MOST ACCURATE statement about imaging suspect computers hard drives?

Options

AImaging allows for the analysis of data from a suspect computer without altering or damaging the original data in any way

BImaging creates pictures of the suspect computer system and its wires and cables

CImaging prohibits access to the suspect computer s hard drive by individuals not professionally trained in forensic analysis

DImaging enables the retrieval of data from the suspect computer directly via its operating system.

Question No: 12

MultipleChoice

Which of the following is TRUE about observing the reactions of interview subjects?

Options

AEmotive words should be used early in the interview to observe the respondent s emotional reaction.

BThe interpretation of an interview subjects reactions requires specific skills on the part of the interviewer

CThe observation of body language is much less important than observing the words used by the subject

DTo effectively observe reactions an Interviewer should alternate between sensitive and nonsensitive questions early in the Interview

Question No: 13

MultipleChoice

Anita is interviewing her client's employee whom she suspects committed check fraud. During the interview Anita asks if she can obtain account records from the suspect s bank. If the suspect only gives Anita oral consent. the suspect's bank is required to allow Anita access to the suspect s account records

Options

ATrue

BFalse

Question No: 14

MultipleChoice

Which of the following is NOT true with regard to tracing the deposition of loan proceeds?

Options

ATracing loan proceeds can Identify the presence of internal control weaknesses

BTracing loan proceeds can determine if the proceeds were deposited into hidden accounts

CTracing loan proceeds can determine if hidden accounts were used for loan payments

DTracing loan proceeds can uncover previously hidden assets

Question No: 15

MultipleChoice

II you are seizing a computer for forensic analysis why is it generally necessary to seize any copiers connected to it?

Options

AMost copters today are nonimpact copiers meaning that they store copied mages indefinitely

BMost copiers store, process and transmit data In a cloud environment

CMany copiers connect via parallel cables, which store and transmit copy job data.

DMany copiers have Internal hard drives that right contain Information relevant to a fraud examination.

Question No: 16

MultipleChoice

Baker, a Certified Fraud Examiner (CFE), is assigned to the internal audit department of the ABC Company. He is getting ready to conduct an interview with another company employee who might be Involved In a fraud In general whit We should Baker use in the introduction to the employee?

Options

AInvestigator

BAuditor

CBaker should omit a title altogether

DCertified Fraud Examiner

Question No: 17

MultipleChoice

Boyd a Certified Fraud Examinee (CFE), was hired to trace Lottie's financial transactions. During his investigation Boyd obtains records of electronic payments that Lottie made during the past five years. Which of the following are these records most likely to reveal?

Options

AThe division and distribution of Lottie's assets

BThe assets that Lottie has purchased

CIt Lottie It skimming her employer's funds

DThe market value of any real property Lottie owns

Question No: 18

MultipleChoice

Pedro a Certified Fraud Examiner (CFF) is conducting an admission-seeking interview of Manuel a fraud suspect After Pedro diffused Manuel's alibis Manuel became withdrawn and slowly began to slouch in his chair, bowing his head and beginning to cry. What should Pedro do now?

Options

ALeave the room for a short time.

BDemand that Manuel stop crying.

CAsk Manual to sit up straight.

DPresent an alternative question.

Question No: 19

MultipleChoice

Arnold a Certified Fraud Examiner (CFF) for Integra Wealth, learns that Elizabeth an accounts payable clerk, recently purchased an expensive ski boat. Arnold also knows that Elizabeth recently purchased a vacation home on a nearby lake Arnold has sufficient predication to:

Options

AConduct discreet inquiries into Elizabeth's responsibilities as an accounts payable clerk.

BAccuse Elizabeth directly of having committed fraud

CNotify management of that Elizabeth has committed fraudulent acts.

DSearch Elizabeth's mobile phone for evidence of misconduct

Question No: 20

MultipleChoice

Which of the following is the MOST ACCURATE statement about how fraud examiners should approach fraud examinations?

Options

AWhen conducting fraud examinations, fraud examiners should adhere to the me an sand-ends approach

BIn most examinations fraud examiners should interview those who are more involved in the matters at issue before interviewing those who are less involved.

CWhen conducting fraud examinations fraud examiners should operate under the assumption that the subjects are guilty

DFraud examinations should begin with general information that is known, starting at the periphery, and then move to the more specific details.

Free ACFE CFE-Investigation Exam Dumps May 2026