[2026年08月] 検証済みACFE試験問題集でCFE-Fraud-Investigations-and-Legal-Issues試験学習ガイド
ベスト品質のACFE CFE-Fraud-Investigations-and-Legal-Issues試験解答リアル練習試験問題集で[2026]
質問 # 79
Which of the following statements is MOST ACCURATE regarding covert operations?
- A. Most jurisdictions provide protections for investigators conducting covert operations that shield them from reputational, financial, and legal consequences.
- B. Fraud examiners should conduct coven operations only after attempting conventional methods of evidence-gathering
- C. Mistakes in covert operations generally do not cause damage to their associated investigations
- D. Covert operations rarely prove beneficial to investigations even when planned properly.
正解：B
解説：
The Fraud Examiners Manual makes clear that covert operations are extraordinary measures that require high skill and planning and should be used only when no other practical method is available. They carry significant risks, including embarrassment, liability, and even injury or death. Therefore, covert operations should not be the first resort but instead follow conventional evidence-gathering efforts.
質問 # 80
Which of the following terms refers to a process of resolving allegations of fraud from inception to disposition?
- A. Fraud examination
- B. Forensic methodology
- C. Fraud assessment
- D. Fraud theory
正解：A
解説：
The 2014 International Fraud Examiners Manual defines:
"Fraud examination is a methodology of resolving signs or allegations of fraud from inception to disposition.
The fraud examination methodology establishes a uniform, legal process for resolving signs or allegations of fraud on a timely basis." Similarly, CFE Prep - Investigations confirms:
"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." Thus, the correct answer is D.
質問 # 81
Which of the following choices BEST describes the main purpose of imaging a seized computer's hard drive during a digital forensic investigation?
- A. To document the original setup of the hard drive and any attached devices prior to analyzing the seized system.
- B. To prohibit individuals who are not professionally trained in forensic analysis from accessing the hard drive.
- C. To create a forensic copy of the suspect computer system's hard drive to use for further analysis.
- D. To perform a digital forensic analysis directly on the suspect computer system without damaging any data.
正解：C
解説：
The main purpose of imaging a seized computer's hard drive is to create a forensic copy that can be used for analysis while preserving the original evidence. A forensic image is an exact duplicate of the storage media, created using proper forensic tools and verified for accuracy. Investigators generally analyze the image rather than the original device to reduce the risk of altering original evidence.
Option A is incorrect because forensic analysis should not normally be performed directly on the suspect system. Option B describes documentation of the scene, which is important but not the purpose of imaging. Option D is not the primary objective. Imaging protects evidence integrity and supports later authentication and admissibility.
質問 # 82
Ethan a U S resident, is running a Ponzi scheme As part of the scheme, he uses the U S mail system to send promotional materials to potential victims in France If the US government decides to prosecute Ethan, which of the following would provide the MOST LIKELY basis for the charges?
- A. Wire fraud
- B. Mail fraud
- C. Insider trading fraud
- D. Communications fraud
正解：B
解説：
This question tests your knowledge of Domain 2.
In the context of The Law Related to Fraud, specifically relating to mail fraud, wire fraud, the question asks about US, MOST LIKELY.
The correct answer is A: Mail fraud.
This question addresses fraud-related laws. The correct answer identifies the proper legal concept or violation that applies in the described scenario. Fraud examiners must understand these legal principles to properly identify and address fraudulent activities.
References:
- CFE Exam Content Outline: Domain 2: The Law Related to Fraud
- mail fraud
- wire fraud
- Fraud Examiners Manual, Law Section
質問 # 83
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：D
解説：
The Fraud Examiners Manual states that admission-seeking interviews should avoid yes/no questions like
"Did you steal the money?" because they encourage denials. Instead, the question should be phrased as if guilt has already been established. The Manual explicitly warns:
"The accusation should be made in the form of a statement; it should not be made in the form of a question...
Avoid emotive words such as steal, fraud, and crime... Example: 'It is not so much a question of what you did, but why you did it.'" Thus, the most effective admission-seeking phrasing is: "Why did you take the money?" because it presumes involvement and encourages explanation rather than denial.
質問 # 84
Which of the following is a right of individuals accused of crimes under the United Nations ' (UN) International Covenant on Civil and Political Rights (ICCPR)?
- A. Right of the accused to a trial without public disclosure of the results
- B. Right of the accused to be released from custody pending trial
- C. Right of the accused to unlimited appeals in criminal trials
- D. Right of the accused to be presumed innocent until proven guilty
正解：D
解説：
The correct answer is B. The CFE Manual states that under the ICCPR, everyone accused of a crime shall be presumed innocent until proven guilty according to law. This is one of the core due-process protections recognized in the criminal justice section of the Law materials.
Option A is incorrect because the ICCPR protects the right to a fair and public hearing, not a trial without public disclosure of the results. Option C is also incorrect because the Manual states that the ICCPR gives a convicted person the right to have the conviction and sentence reviewed by a higher tribunal, but it does not provide for unlimited appeals. Option D is too broad because release pending trial is not presented as an automatic right in the way presumption of innocence is. For CFE purposes, the key takeaway is that criminal defendants under the ICCPR are entitled to several important safeguards, and one of the most fundamental is that they must be treated as innocent unless and until guilt is proven according to law. Therefore, B is the correct answer.
質問 # 85
Diana is conducting a fraud investigation and wants to use an informant. The informant requests confidentiality and payment in exchange for their cooperation. If Diana agrees, which of the following options describes a best practice that she should follow?
- A. Asking a third party to provide payment to the informant to make the paper trail less obvious.
- B. Referring to the informant by their full name when writing an investigation memorandum.
- C. Explaining to the informant that they must be willing to sign a receipt to be paid.
- D. Omitting any references to the informant in the final report to ensure confidentiality.
正解：C
解説：
The best practice is to explain that the informant must be willing to sign a receipt to be paid. The ACFE materials state that if a fraud examiner pays an informant or source, the examiner should obtain a receipt, and if the informant refuses to sign one, the examiner should not pay them. A receipt helps prevent later disputes about whether payment occurred or how much was paid. Option A is poor practice because informant identities should be protected as much as possible. Option C is too broad because relevant informant information might need to be documented. Option D is improper because using a third party to hide the payment trail weakens accountability and can create legal and ethical issues.
質問 # 86
Which of the following statements concerning money services businesses (MSBs) is INCORRECT?
- A. A check cashing company is classified as an MSB.
- B. MSBs are generally less strictly regulated than traditional financial institutions.
- C. A currency exchange is classified as an MSB.
- D. MSBs tend to have a tower money laundering risk than other financial institutions.
正解：B
解説：
This question tests your knowledge of Domain 5.
In the context of Money Laundering, specifically relating to money laundering, the question asks about money services businesses (MSBs) is INCORRECT, INCORRECT.
The correct answer is B: MSBs are generally less strictly regulated than traditional financial institutions..
This question addresses money laundering concepts. The correct answer correctly identifies the stage, method, or regulatory framework related to money laundering or anti-money laundering efforts. Understanding these processes is critical for fraud examiners working to detect and prevent financial crimes.
References:
- CFE Exam Content Outline: Domain 5: Money Laundering
- money laundering
- Fraud Examiners Manual, Law Section
質問 # 87
In jurisdictions that allow criminal bargaining agreements the defendant ' s counsel generally has the discretion to determine whether a bargaining agreement is available to the defendant.
- A. True
- B. False
正解：B
解説：
This question tests your knowledge of Domain 1.
In the context of Overview of the Legal System, specifically relating to criminal, the question asks about the core concepts in this area.
The correct answer is B: False.
This question relates to the legal system framework. Understanding the distinction between different legal systems and processes is crucial for fraud examiners. The correct answer accurately describes the relationship between different legal entities and their jurisdictions.
References:
- CFE Exam Content Outline: Domain 1: Overview of the Legal System
- criminal
- Fraud Examiners Manual, Law Section
質問 # 88
Which of the following typically does NOT need to be present for communications between an attorney and the attorney ' s client to be protected by a legal professional privilege?
- A. Intent to keep the communications confidential
- B. Communication between a legal advisor and a client
- C. Purpose of the communications was to seek or provide legal advice
- D. A lawsuit has been filed
正解：D
解説：
This question tests your knowledge of Domain 10.
In the context of Basic Principles of Evidence, specifically relating to privilege, the question asks about NOT.
The correct answer is D: A lawsuit has been filed.
This question tests knowledge of evidence principles. The correct answer correctly distinguishes between types of evidence, admissibility requirements, or evidentiary privileges. Proper handling of evidence is crucial for successful fraud investigations and prosecutions.
References:
- CFE Exam Content Outline: Domain 10: Basic Principles of Evidence
- privilege
- Fraud Examiners Manual, Law Section
質問 # 89
Jabbar, a member of a legal team, is in the process of gathering and reviewing documents found on a fraud suspect's laptop for use in a legal proceeding. He is sorting through the electronic documents to find key information to present in court. Jabbar is MOST LIKELY engaging in:
- A. Evidence chronology.
- B. E-discovery.
- C. Data analysis.
- D. Digital forensics.
正解：B
解説：
Jabbar is most likely engaging in e-discovery. Electronic discovery involves identifying, collecting, processing, reviewing, and producing electronically stored information for use in legal proceedings. The question states that Jabbar is part of a legal team, is gathering and reviewing documents found on a suspect's laptop, and is sorting through electronic documents to locate key information for court. That description fits e-discovery more directly than digital forensics. Digital forensics focuses on preserving, imaging, extracting, and analyzing digital evidence using forensic methods. Data analysis involves examining datasets for patterns, anomalies, and trends. An evidence chronology organizes events in time order. Because the task centers on reviewing electronic documents for litigation use, option B is the best answer.
質問 # 90
Which of the following statements concerning civil trials in civil law jurisdictions is MOST ACCURATE?
- A. The trials are typically a single event rather than a continual series of meetings.
- B. The trials occur in two stages: the pretrial stage and the trial stage.
- C. The parties are responsible for recording evidence in the trial record.
- D. It is common for the judge to choose an expert witness to testify on technical matters.
正解：D
解説：
Civil trials in civil law jurisdictions differ substantially from common law civil trials. They are often conducted as a continuing series of meetings and written communications rather than one single trial event. The common law division between pretrial and trial stages usually does not apply in the same way. Judges play a more active role in managing and evaluating evidence, and it is common for the judge to select an expert witness to address technical matters. The purpose is to obtain a court- appointed expert who is considered less biased than experts hired by the parties. Therefore, options A, B, and C reflect common law or inaccurate assumptions, while option D accurately describes a common feature of civil law proceedings.
質問 # 91
Suri is conducting a fraud examination in a country where courts apply laws from codified statutes to each case and their decisions are not bound by similar court decisions from previous cases. This type of judicial system is best known as a:
- A. Statutory law system
- B. Common law system
- C. Codified law system
- D. Civil law system
正解：D
解説：
The correct answer is D. Civil law system. A civil law system is generally characterized by reliance on codified statutes and written legal codes as the primary source of law. In these systems, courts apply legislative codes to the facts of each case, and judicial decisions from prior cases usually do not bind future courts in the same way that precedent operates in common law systems. This description matches the facts given in the question exactly.
Option B, the common law system, is incorrect because common law jurisdictions place much greater weight on judicial precedent, meaning earlier court decisions can be binding on later cases involving similar legal issues. Options A and C sound plausible, but they are not the standard legal-system labels used in comparative law. For CFE purposes, the recognized contrast is generally between civil law and common law systems.
Understanding this distinction is important in fraud examinations because legal procedure, evidentiary practices, court structure, and the investigator's interaction with attorneys and judges can differ significantly depending on the type of legal system involved. Since the question emphasizes codified law and the absence of binding precedent, civil law system is the most accurate answer.
質問 # 92
Ben, a Certified Fraud Examiner (CFE), and Vasquez both work for the XYZ Company, a private entity located in a jurisdiction with civil laws against privacy violations, defamation, and similar offenses. One day, Vasquez's manager instructs Ben to search Vasquez's personal workbag even though he is not suspected of any wrongdoing. Assuming Ben conducted the search without legitimate interest or authority and Vasquez had a reasonable expectation of privacy, under which of the following civil claims would Vasquez MOST LIKELY be able to recover damages against Ben?
- A. Public disclosure of private facts
- B. False accusations
- C. Intrusion into an individual's private matters
- D. Defamation
正解：C
解説：
The most likely claim is intrusion into an individual's private matters, also known as intrusion upon seclusion. This civil wrong occurs when someone intentionally intrudes into an area where another person has a reasonable expectation of privacy and the intrusion would be highly offensive or objectionable to a reasonable person. Vasquez's personal workbag is more private than ordinary company property, and the facts state that Ben lacked legitimate interest or authority. Public disclosure of private facts requires publicity of private information, which is not described. Defamation requires a false statement harming reputation, and false accusations are not the issue. Because the claim arises from an improper search of personal property where privacy was reasonably expected, option D is correct.
質問 # 93
Evidence that tends to make some fact that is in dispute more or less likely than it would be without the evidence is called:
- A. Authentic evidence
- B. Real evidence
- C. Relevant evidence
- D. Direct evidence
正解：C
解説：
The correct answer is B. Relevant evidence. The CFE Manual states that relevant evidence is evidence that tends to make some fact in issue more or less likely than it would be without the evidence. That is the exact definition reflected in the question. In common law systems, relevance is a basic requirement for admissibility, and in civil law systems relevance also affects whether the judge will consider the evidence useful in resolving the dispute.
Option A, authentic evidence, refers to evidence that accurately represents the fact or situation it is offered to prove or disprove. Authenticity deals with whether the item is genuine, not whether it makes a disputed fact more or less probable. Option C, direct evidence, is evidence that proves or disproves a fact directly, such as eyewitness testimony or a confession. Option D, real evidence, refers to tangible physical evidence involved in the matter.
Because the question asks for the term describing evidence that affects the probability of a disputed fact, the proper legal term is relevant evidence. Therefore, B is the correct answer.
質問 # 94
......
正真正銘のベスト材料CFE-Fraud-Investigations-and-Legal-Issues：https://jp.fast2test.com/CFE-Fraud-Investigations-and-Legal-Issues-premium-file.html