ACFE CFE-Investigation Exam Dumps

Both the Manual and CFE Prep guides emphasize that deleted files are recoverable until overwritten. Once overwritten, the original data cannot be retrieved:

''Deleted files are recoverable until they are overwritten because data is not erased... until overwritten. So, deleted files that have been overwritten generally are not recoverable.''

Other file types (deleted shortcuts, hidden files, etc.) can often be recovered, but overwritten files are lost permanently.

A key principle in fraud examinations is confidentiality. Fraud examiners must avoid tipping off the suspect, which could lead to destruction of evidence or flight. Measures include limiting discussions, informing only those with a legitimate need-to-know, and investigating discreetly.

The digital forensics section of the Fraud Examiners Manual stresses:

No single forensic tool can recover everything.

Each has strengths and weaknesses.

Therefore, it is best to use a combination of tools during analysis.

Additionally, the examiner must look for both inculpatory and exculpatory evidence, while maintaining data integrity.

This aligns exactly with answer B.

The Internet archives (e.g., the Wayback Machine at archive.org) allow fraud examiners to retrieve prior versions of web pages, including deleted content such as company statements.

Answer: C. The internet archives

''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 is not a function.

Therefore, option D is not a function of a fraud examination report.