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

質問 1

In the context of a fraud examination, integrity requires all of the following EXCEPT:

（A）A well-developed sense of moral philosophy

（B）Refusal to admit errors

（C）Trustworthiness

（D）Avoidance of conflicts of interest

正解：B 解答を投票する

質問 2

During a fraud risk assessment, the assessment team is seeking information on the ethical tone set by upper and middle managers. The team members determine that, for this task, they would like to get candid one-on-one feedback from employees away from their peers. Which of the following techniques would be most helpful for them to use in gathering this information?

（A）Anonymous feedback mechanisms

（B）Interviews

（C）Focus groups

（D）Surveys

正解：B 解答を投票する

質問 3

Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?

（A）Including ethics-based metrics as a component of performance evaluations

（B）Tying employee compensation to reasonable organizational performance goals

（C）Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks

（D）Establishing loosely defined job descriptions that allow employees flexibility in their roles

正解：D 解答を投票する

質問 4

According to the 2020 Report to the Nations, which of the following is the MOST COMMON method by which frauds are detected?

（A）Internal audit

（B）Tips

（C）Confession

（D）External audit

正解：B 解答を投票する

質問 5

Which principle of corporate governance pertains to the disclosure of all material matters that the shareholders need to make timely and informed decisions regarding their investment in the company?

（A）Accountability

（B）Responsibility

（C）Transparency

（D）Fairness

正解：C 解答を投票する

質問 6

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）Event avoidance

（B）Compliance

（C）Review and revision

（D）Risk tolerance

正解：B 解答を投票する

質問 7

The availability of suitable targets, absence of capable guardians, and presence of motivated offenders are the three most important elements that influence crime according to which of the following criminological theories?

（A）Rational choice theory

（B）Routine activities theory

（C）Conditioning theory

（D）Social control theory

正解：D 解答を投票する

質問 8

A report by a fraud examiner is privileged from disclosure by anyone other than the client.

（A）False

（B）True

正解：A 解答を投票する

質問 9

Jane, a Certified Fraud Examiner (CFE), was hired lo conduct a fraud examination at XYZ Company Her examination did not reveal any conclusive evidence that fraud had occurred or was occurring Consequently. XYZ's management asked Jane to state in her official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. The ACFE Code of Professional Ethics prohibits Jane from complying with management's request.

（A）False

（B）True

正解：B 解答を投票する

質問 10

Which of the following is FALSE regarding a fraud risk assessment?

（A）The assessment should be used to improve employee fraud awareness

（B）The objective of the assessment is to help the organization identify what makes it most vulnerable to fraud.

（C）The designation of an area as high risk should only occur if the assessment has conclusively revealed that fraud is occurring there.

（D）The assessment team should consider how employees behave as part of its assessment

正解：C 解答を投票する

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

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