ACFE Updated CFE-Investigation Exam Questions and Answers by kaden

“Records obtained from financial institutions are perhaps the single most important financial source available to a fraud examiner for tracing purposes. They can be used as evidence for fraud, uncover criminal profits, identify criminal assets, and locate assets”.

The organizational filings with the government of the jurisdiction in which the company is incorporated

Explanation: Organizational filings (e.g., articles of incorporation) are generally public records and includeownership information, initial shareholders, and the location of the principal office.

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”.

Best practices for admission-seeking interviews emphasize building rapport, presenting a morally acceptable reason, and maintaining empathy to encourage a confession. The manual states examiners should “present a morally acceptable reason for the suspect’s behavior” and avoid creating hostility . Minimizing empathy is counterproductive andnot recommended.