CFE-Fraud-Prevention-and-Deterrence無料問題集「ACFE Certified Fraud Examiner

質問 1

Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.

（A）False

（B）True

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 2

In response to a risk identified during a fraud risk assessment, management decides to implement additional internal control measures. This response is known as:

（A）Transferring the risk

（B）Avoiding the risk

（C）Mitigating the risk

（D）Assuming the risk

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 3

Which of the following Is one of the components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management-Integrating with Strategy and Performance?

（A）Operating environment

（B）Governance and culture

（C）Independent monitoring

（D）Risk tolerance

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 4

Which of the following is NOT a purpose served by a professional organization's code of conduct?

（A）It provides more direct solutions to professional ethical dilemmas than might exist under general ethical principles

（B）It facilitates practical enforcement and profession-wide Internal discipline.

（C）It serves as a reference and benchmark for ethical guidance

（D）It replaces the need for individuals to consult their own conscience.

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 5

The theory of differential association is used frequently lo explain white-collar criminality. Which of the following is NOT one of the assertions or principles of differential association?

（A）Criminal behavior is learned from other people in a process of communication.

（B）Criminal behavior is acquired through participation with intimate personal groups.

（C）Criminal behavior is learned using the same mechanisms as other learning

（D）Criminal behavior is explained by an individual's general needs and values.

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 6

Daniela, an independent Certified Fraud Examiner (CFE), was hired by Charles, executive director of a nonprofit organization, to investigate a straightforward embezzlement case. During the investigation, Daniela learns that Charles is involved in an unrelated fraud. Under the ACFE Code of Professional Ethics. Daniela should:

（A）Not disclose the information about Charles.

（B）Resign from the engagement.

（C）Tell the nonprofit's board of trustees about Charles

（D）Report Charles to law enforcement

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 7

XYZ. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that XYZ is subject to?

（A）XYZ is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.

（B）XYZ is required to comply with G20'OECD Principles of Corporate Governance.

（C）XYZ must comply with the various laws and regulations in the countries in which it operates

（D）XYZ is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 8

Which of the following is TRUE regarding the communication of the fraud risk assessment process?

（A）The communication should be made in a format mat is most appropriate for the culture of the organization

（B）The communication should be visibly disseminated throughout the business

（C）The more personalized the communication, the more effective it will be in encouraging employees to participate

（D）All of the above

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 9

In the area of criminological theory, deterrence is the theory that tries to prevenl crime by using the threat of criminal sanctions.

（A）False

（B）True

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 10

According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO).________Is
"a process.
effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

（A）Financial reporting

（B）Operational risk assessment

（C）Fraud risk management

（D）Internal control

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

CFE-Fraud-Prevention-and-Deterrence 無料問題集「ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence」

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