CFE-Investigation模擬体験 & CFE-Investigation試験過去問

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CFE-Investigation試験は、捜査技術、詐欺調査の法的側面、法執行との調整、およびフォレンジック会計など、詐欺調査に関連するコアコンピテンシーについて、候補者をテストするように設計されています。試験は、125の多肢選択問題から構成され、候補者は4時間で受験することができます。試験はコンピュータベースで、世界中の500を超えるテストセンターで受験することができます。

>> CFE-Investigation模擬体験 <<

優秀なCFE-Investigation模擬体験 & 資格試験におけるリーダーオファー & すぐにダウンロードCFE-Investigation: Certified Fraud Examiner - Investigation Exam

Pass4TestのACFEのCFE-Investigation試験トレーニング資料は正確性が高くて、カバー率も広いです。それは君の文化知識を増強でき、君の実践水準も増強でき、君をIT業種での本当のエリートになって、君に他人に羨ましい給料のある仕事をもたらすことができます。うちのACFEのCFE-Investigation試験トレーニング資料を購入する前に、Pass4Testのサイトで、一部分のフリーな試験問題と解答をダンロードでき、試用してみます。

CFE-Investigation試験は、詐欺調査のキャリアを追求したい専門家向けに、認定詐欺試験官協会（ACFE）が提供する認定です。この認定は業界で高く評価されており、世界中で認められています。これは、詐欺を検出、防止、調査するために必要な知識とスキルを専門家に装備するように設計されています。

ACFE Certified Fraud Examiner - Investigation Exam 認定 CFE-Investigation 試験問題 (Q85-Q90):

質問 # 85
Which of the following statements about how fraud examiners should approach fraud examinations is FALSE?

A. In most examinations, fraud examiners should start interviewing the least involved candidates and proceed toward those who are potentially more involved.
B. When conducting fraud examinations, fraud examiners should start with specific details and move toward more general information.
C. When conducting fraud examinations, fraud examiners should adhere to the fraud theory approach.
D. When conducting fraud examinations, fraud examiners should begin with general information that is known and then move to the more specific details.

正解：B

解説：
TheFraud Examiners Manualspecifies:
"Fraud examinations should proceed from the general to the specific. That is, they should begin with general information that is known and then move to more specific details." Therefore, statementB is false, making it the correct answer.

質問 # 86
Talia has been hired by SBS Inc. to implement a new data analysis program to search for warning signs of potential fraud within the company. Which of the following steps should Talia conduct first to MOST EFFECTIVELY use data analysis techniques for such an initiative?

A. Build a profile of potential frauds.
B. Identify the relevant data
C. Cleanse and normalize the data.
D. Monitor the data.

正解：B

解説：
TheFraud Examiners Manualexplains:
* "Before running tests on the data, the fraud examiner must make certain the data being analysed are relevant and reliable for the objective of the engagement... Using the profile of potential frauds as a guide, the fraud examiner must identify the target data for analysis".

質問 # 87
During an interview with Alice, a suspect in an embezzlement case, the interviewer observes several signs of stress in Alice's behavior, such as shifting around in her chair, exhibiting shallow breathing, and occasionally stuttering during her replies. The interviewer should conclude that these symptoms are caused by deception.

A. True
B. False

正解：B

解説：
Signs of stress (e.g., shallow breathing, stuttering, shifting posture) do not automatically equal deception. The Fraud Examiners Manual states:
"Signs of stress do not always mean a subject is lying. An honest subject might feel stress simply by being questioned. Conclusions must be based on clusters of behavior and corroborating evidence, not a single indicator".

質問 # 88
Arnold, a Certified Fraud Examiner (CFE) for Integra Wealth, learns that Elizabeth, an accounts payable clerk, recently purchased an expensive ski boat Arnold also knows that Elizabeth recently purchased a vacation home on a nearby lake Arnold has sufficient predication to:

A. Search Elizabeth's mobile phone for evidence of misconduct.
B. Accuse Elizabeth directly of having committed fraud
C. Conduct discreet inquiries into Elizabeth's responsibilities as an accounts payable clerk
D. Notify management of the possibility that Elizabeth has committed fraudulent acts

正解：C

解説：
Explanation with Extracts= Predication requires sufficient circumstances to suggest fraud. TheCFE Prep Guideexplains:
* "Fraud examiners should not investigate beyond the available predication... There is insufficient predication to confront Wallace or to make any direct allegations about fraud, but Carter does have adequate predication to make discreet inquiries".Similarly, Arnold may discreetly inquire but not accuse or search property without further evidence.

質問 # 89
Which of the following is NOT true with regard to tracing the disposition of loan proceeds?

A. Tracing loan proceeds can uncover previously hidden assets
B. Tracing loan proceeds can determine if the proceeds were deposited into hidden accounts.
C. Tracing loan proceeds can determine if hidden accounts were used for loan payments
D. Tracing loan proceeds can identify the presence of internal control weaknesses.

正解：D

質問 # 90
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