[2026年02月]更新のCFE-Investigation問題集完全版解答でCertified Fraud Examiner試験学習ガイド
試験問題と解答CFE-Investigation学習ガイド
質問 # 89
Eric, a Certified Fraud Examiner (CFE) is conducing an admission-seeking interview with Sean, a fraud suspect Sean is seated across the table from Eric. The door is closed but not locked and there are no windows or wall hangings in the room According to admission seeking interview best practices, what change should Eric make to the interview environment to increase that chances of the interview's success?
- A. Open the door so that Sean feels tree to leave at any time
- B. Move the interview to a room with a window so that Sean feels more comfortable.
- C. Lock the door to ensure the interview is not interrupted
- D. Remove the table from the room to prevent physical and psychological barriers
正解：A
質問 # 90
When documenting interviews, it is best practice for the interviewer to.
- A. Covertly record all interviews with potential suspects.
- B. Err on the side of taking too few notes rather than too many.
- C. Write down verbatim all the information that the subject provides
- D. Note impressions regarding the subject's guilt or innocence.
正解：B
解説：
TheFraud Examiners Manualadvises:
"Do not slow down the interview process for note-taking. Instead, jot down key words ... In general, it is better to err on the side of taking too few notes rather than too many." Therefore, the best practice isC.
質問 # 91
Which of the following is a reason why a person or organization might engage a fraud examiner to trace illicit transactions?
- A. A victim of fraud wants to facilitate the recovery of criminal proceeds
- B. An entity needs to find hidden relationships In big data that otherwise would not be discovered
- C. An attorney wants to evaluate an experts financial report.
- D. An employer wants to know If an employee is falsifying regulatory reports.
正解：B
質問 # 92
Which of the following is TRUE about observing the reactions of interview subjects?
- A. The observation of body language is much less important than observing the words used by the subject
- B. To effectively observe reactions an Interviewer should alternate between sensitive and nonsensitive questions early in the Interview
- C. Emotive words should be used early in the interview to observe the respondent s emotional reaction.
- D. The interpretation of an interview subjects reactions requires specific skills on the part of the interviewer
正解：C
質問 # 93
The term_____________refers to a process of resolving allegations of fraud from inception to disposition.
- A. Forensic investigation
- B. Fraud examination
- C. Fraud management
- D. Fraud theory
正解：B
解説：
According to the2014 International Fraud Examiners Manual:
"The termfraud examinationrefers to a process of resolving allegations of fraud from inception to disposition, and it is the primary function of the anti-fraud professional. The fraud examination process encompasses a variety of tasks that might include:
* Obtaining evidence
* Reporting
* Testifying
* Assisting in fraud detection and prevention".
Similarly, in theCFE Prep - Investigationsstudy guide:
"Fraud examination is best described as...a methodology for resolving fraud allegations from inception to disposition. The term fraud examination refers to a process of resolving allegations of fraud from inception to disposition, and it is the primary function of the anti-fraud professional".
This clearly verifies thatfraud examinationis the correct term for the process of resolving fraud allegations from beginning (inception) to end (disposition).
Therefore, thecorrect answer is D. Fraud examination.
質問 # 94
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 subjects employee personnel file
- C. A witness s address
- D. A competitor's ownership information
正解：C
質問 # 95
Caroline, a fraud examiner, is conducting an admission-seeking interview with John, an employee suspected of stealing cash. Which of the following is the MOST effective phrasing for Caroline to use when posing an admission-seeking question to John?
- A. "Do you know who took the money''"
- B. "Did you steal the money?"
- C. "What do you know about the stolen money?"
- D. "Why did you take the money?"
正解：B
質問 # 96
Jackson, a Certified Fraud Examiner (CFE). is analyzing Elm Company's accounts payable data to identify anomalies that might indicate fraud. Which of the following is the MOST EFFECTIVE data analysis function that Jackson could use to look for potential fraud in accounts payable?
- A. Summarize large invoices by amount and vendor
- B. Compare book and tax depreciation and indicate variances
- C. All of the above
- D. Identify paychecks with amounts over a certain limit
正解：A
質問 # 97
Which of the following would be most useful in determining when a specific document file was created?
- A. Internet activity data
- B. Operating system partition
- C. The document's metadata
- D. The system tog
正解：D
質問 # 98
Lisa, a fraud examiner at a private company, receives an anonymous call from a potential whistleblower. The whistleblower is hesitant to reveal their identity but will do so if it can be Kept fully confidential. Which of the following statements is MOST ACCURATE?
- A. Lisa may promise the whistleblower full confidentiality, even if she knows her statement is untrue, because the lie is ultimately beneficial to her employer.
- B. Lisa should state that she will not be able to keep the whistleblower's identity confidential because all information must be disclosed to management
- C. Lisa may offer the whistleblower full confidentiality because they are not a suspect
- D. Lisa should explain that she will try her best to keep the whistleblower"s identity confidential.
正解：B
質問 # 99
Which of the following statements concerning access to nonpublic records is MOST ACCURATE?
- A. Once a criminal case is filed, all records obtained by the government are considered public records
- B. Nonpublic records cannot be obtained by subpoena or legal order in a civil action
- C. In most junsdictions. banks are allowed to turn over a suspect's account information directly to a fraud victim when there is adequate evidence of wrongdoing.
- D. The government usually will not share nonpublic records with a fraud victim during an investigation into the underlying fraud.
正解：D
質問 # 100
Jade, a Certrfied Fraud Examiner (CFE). is conducting an internal investigation in which an employee is suspected of stealing inventory and selling it through a possible shell company called Hidden Finds. LLC.
When Jade tries to check Hidden Finds' website, a message appears that redirects customers to a web address that ends with onion To view the website's content. Jade will need to install a specialized web browser that enables her to access which of the following?
- A. The free web
- B. The internet archives
- C. The deep archives
- D. The dark web
正解：D
解説：
Websites ending in ".onion" are only accessible via specialized browsers (e.g., Tor). The Fraud Examiner prep materials note:
* ".onion sites are part of the dark web, which is distinct from the surface web and deep web. Accessing requires specialized browsers" (CFE Prep - Investigations).Thus, Jade must use a dark web browser.
質問 # 101
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 that is running, it is acceptable for a fraud examiner to review the files contained on the machine prior to seizing it.
- 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 for examination, the seizing party should took around the area for passwords because many people leave passwords near their computers
正解：B
質問 # 102
Which of the following is one of the purposes of closing questions in a routine interview?
- A. To reduce testimony to a signed, written statement
- B. To confirm the credibility of the witness being interviewed
- C. To assess whether the subject is ready to confess
- D. To close the interview positively and maintain goodwill
正解：D
質問 # 103
Which of the following is NOT true with regard to tracing the disposition of loan proceeds?
- A. Tracing loan proceeds can determine if hidden accounts were used for loan payments.
- B. Tracing loan proceeds can determine if the proceeds were deposited into hidden accounts
- C. Tracing loan proceeds can uncover previously unknown witnesses
- D. Tracing loan proceeds can reveal previous civil offenses committed by the subject
正解：D
解説：
From the2014 International Fraud Examiners Manual, under the section related to tracing financial transactions, specifically tracing the disposition of loan proceeds, the following objectives of tracing activities are explicitly outlined:
"Tracing the disposition of loan proceeds can help fraud examiners:
* Determine whether loan proceeds were deposited into hidden or unknown accounts
* Determine whether loan proceeds were used to pay off other loans
* Identify the involvement of previously unknown individuals (potential witnesses)
* Determine whether payments were made from hidden accounts
* Identify undisclosed related-party transactions"
There isno mentionthat tracing loan proceeds can uncoverprevious civil offensescommitted by the subject.
Civil offenses refer to non-criminal violations (e.g., breach of contract, torts), which tracing offinancial transactions like loan proceedsis not directly designed to uncover.
This isnot a recognized purposeof tracing as taught in the CFE Investigation section. The core objectives revolve around uncovering hidden assets, hidden accounts, payments, and potential witnesses -not prior legal infractions.
Therefore, thecorrect answer is A, as it is the only option that isNOT trueaccording to official CFE investigation materials.
質問 # 104
If the following statements were included in a fraud examination report of a qualified expert, which of them would be IMPROPER?
- A. "When asked a second time about the amount of funds missing, the suspect contradicted their previous testimony."
- B. "The organization must address the inadequate separation of accounting duties to prevent such an event from happening again."
- C. "In light of all the evidence, the suspect is most likely guilty of fraud against the organization."
- D. "The evidence shows that between S1 million and S1.5 million in assets were transferred to an offshore account."
正解：C
解説：
TheFraud Examiners Manualmakes clear:
"Fraud examiners should never offer opinions regarding guilt or innocence. Reports must be factual, objective, and free from speculation. Statements implying guilt are improper." Thus, while it is proper to note contradictions, evidence, or control weaknesses, it isimproper to declare the suspect guilty.
質問 # 105
Christopher, a fraud examiner, is conducting an admission-seeking interview with Jennifer, an employee suspected of stealing cash. Which of the following is the LEAST EFFECTIVE phrasing for Christopher to use when posing an admission-seeking question to Jennifer?
- A. 'What did you do with the money?"
- B. "Did you steal the money?"
- C. "How much of the money do you have left?"
- D. "Why did you take the money?"
正解：B
解説：
TheFraud Examiners Manualwarns against phrasing admissions as direct questions using emotive terms:
* "The admission-seeking interview begins with a direct accusation... The accusation should be phrased as though the accused's guilt has already been established. Emotive words such as steal, fraud, and crime should be avoided... Wrong: 'Did you do this?'".
Thus, phrasing the question as"Did you steal the money?"is least effective.
質問 # 106
Which of the following statements about the process of obtaining a verbal confession is NOT true?
- A. Fraudsters tend to overestimate the amount of funds involved in the offense to relieve themselves of the guilt of their dishonest actions.
- B. The three general approaches to obtaining a verbal confession are chronologically, by transaction, or by event.
- C. The transition from the accusation to the confession should occur when the accused supplies the first detailed information about the offense.
- D. If the subject lies about an aspect of the offense in the process of confessing, it is best to proceed initially as if the falsehood has been accepted as truth.
正解：A
解説：
The manuals explain that in verbal confessions, subjects oftenunderestimatethe amounts to minimize guilt, not overestimate. The process involves moving from accusation to benchmark admission, handling lies tactfully, and obtaining details by chronology, transaction, or event. Thus, optionBis NOT true.
質問 # 107
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. Write down key points to go over with the respondent
- C. Writs down a detailed list of questions in advance
- D. Take only the documents he wishes to go over
正解：B
解説：
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.
質問 # 108
Management at Oak Company has asked Arthur, an internal auditor, to implement a data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Arthur conduct first to MOST effectively use data analysis techniques for such an initiative?
- A. Cleanse and normalize the data
- B. Build a profile of potential frauds.
- C. Obtain the data.
- D. Analyze the data.
正解：B
解説：
TheFraud Examiners Manualexplains that before obtaining or cleansing data, the first step in using data analysis is theplanning phase. This includesunderstanding the data, articulating objectives, and building a profile of potential frauds. Without this, examiners risk inefficient analysis and overlooking key fraud risks.
#Answer: C. Build a profile of potential frauds
質問 # 109
Which of the following is a recommended strategy when conducting admission-seeking interviews?
- A. Increase sympathy while downplaying Implications of wrongdoing.
C Ensure that accusations a are made in the presence of a third party to avoid potential liability. - B. Emphasize a lack of morality in the subject's actions to induce them into confessing.
- C. Use time constraints as a means to pressure the subject Into making a confession.
正解：A
質問 # 110
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認定試験詐欺対策士（ACFE）CFE-Investigation試験は、詐欺の発見、防止、調査に特化した個人のために設計された専門認定試験です。この試験は、金融詐欺調査の分野で最も権威ある認定資格の1つであり、世界的に認められ、雇用主、政府機関、法執行機関から高く評価されています。
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リアル試験問題と解答でACFE CFE-Investigation問題集はここにある：https://drive.google.com/open?id=1EYAWFNS8JtIt5akLSXqDB-ojoliyNoIZ