ACFE Updated CFE-Investigation Exam Questions and Answers by anabia

“Documentary evidence, including digital evidence, will not be admitted… unless it is established as authentic… fraud examiners must capture, download, and preserve any useful information as soon as they discover it, and memorialize each step of the collection process”.

The Fraud Examiners Manual notes 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 .

CFE methodology stresses that fraud examinations should be conducted with the assumption that the matter could end in litigation, which directly affects evidence-handling decisions. If litigation is reasonably anticipated, organizations often must preserve potentially relevant records through measures such as litigation holds and suspension of normal record-retention/destruction practices. Disposing of evidence while litigation is likely (or while a duty to preserve could exist) can create serious consequences, including sanctions, adverse inferences, monetary penalties, and other legal repercussions for spoliation or failure to preserve evidence. Because the central risk is future legal proceedings—civil, criminal, regulatory, or employment-related—the most important consideration when deciding whether evidence can be disposed of is whether additional litigation is likely or could reasonably arise. The physical form of evidence (A) affects preservation techniques, but it is not the key decision driver for disposal. Reporting summaries (C) do not replace original evidence. Whether evidence is direct or circumstantial (D) is not the deciding factor; both can be critical depending on the case. Thus, likelihood of future litigation is the most important factor.

The CFE Prep – Investigations notes:

“Court records are best obtained from the jurisdiction in which they were filed… The most accurate records are maintained by the court of original jurisdiction, not global or aggregated databases.”

Thus, the best place for Sam is the local court of jurisdiction, not a global database.