CFE-Fraud-Prevention-and-Deterrence問題集、ACFE実際の試験問題

質問 1

Which of the following scenarios is a representation of organizational crime?

A. A retail manager works with a friend to commit a scheme involving fraudulent product returns.

B. An inventory manager takes home the company's products to sell privately.

C. A commercial director agrees with other businesses in the same industry to raise prices.

D. A senior accountant uses company funds to pay for personal credit card charges.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 2

To reinforce an anti-fraud culture, it is BEST for an organization ' s management to:

A. Use a checklist of initiatives to ensure that all the elements of a strong corporate culture are in place.

B. Require senior leaders to follow the same ethics policies that are in place for all staff-level employees.

C. Discourage employees from questioning their immediate supervisor ' s actions or decisions if they have concerns.

D. Discipline any employees who publicly express their frustration regarding organizational policies.

正解: B

質問 3

Employee anti-fraud education should:

A. Be restricted to formal educational mechanisms to reinforce the importance of the message.

B. Be presented by organizational executives or anti-fraud professionals only.

C. Include descriptions of the procedures that management uses to detect fraud.

D. Include examples of prior employee misconduct and how those situations were handled.

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 4

Which of the following options is an example of an anti-fraud control that is primarily preventive in nature?

A. Proactive data analysis techniques.

B. A whistleblower hotline.

C. Employee background checks.

D. Continuous audit techniques.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 5

According to ACFE research, which of the following is TRUE regarding the three major categories of occupational fraud?

A. Asset misappropriation schemes are the most common category of occupational fraud.

B. Corruption schemes are the costliest category of occupational fraud.

C. Identity theft is both the most common and costliest category of occupational fraud.

D. Financial statement fraud schemes are the most common category of occupational fraud.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 6

Which of the following is one of the four recommendations made by the National Commission on Fraudulent Financial Reporting the Treadway Commission to reduce the probability of fraud in financial reports?

A. Give shareholders oversight of internal controls.

B. Have a mandatory independent compensation committee.

C. Have adequate audit committee resources and authority.

D. Develop a written charter for management.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 7

Which of the following statements about the use of data and transaction monitoring and analytics as part of a fraud prevention program is MOST ACCURATE?

A. Data monitoring and analysis activities are only effective for fraud detection and investigation, not for fraud prevention.

B. Continuous monitoring activities are typically overseen by the internal audit function as part of providing continuous assurance in support of their audit objectives.

C. To be most effective, data and transaction monitoring and analysis should be performed on an ongoing, real-time basis.

D. Continuous auditing involves manually collecting and analyzing data to ensure that the organization's processes, policies, and procedures are all functioning effectively.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 8

Which of the following principles of corporate governance pertains to the duty of the organization to act in the best interest of society?

A. Fairness

B. Responsibility

C. Transparency

D. Accountability

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 9

Criminologist Charles McCaghy has stated that regulatory pressure is the single most compelling factor behind deviance by organizations.

A. True

B. False

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 10

(Which of the following is a responsibility of an organization's board of directors?)

A. Directing employees to plan and implement business activities

B. Electing the company's shareholders and supervising their decisions and actions

C. Serving as the intermediary between shareholders and management

D. Managing the performance of employees charged with executing business activities

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 11

The differential reinforcement theory asserts that behavior is strengthened when ________ is/are applied.

A. Repeated warnings

B. Negative stimuli

C. Punishment

D. Positive reinforcement

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 12

During an external audit, the audit team identifies evidence that management has Intentionally manipulated the organization ' s reported revenue amount However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?

A. The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement.

B. The auditors should reconsider the reliability of the audit evidence they have previously obtained.

C. The auditors should regard the misstatement as immatenal to the audit because the omitted amount is less than the quantitative materiality threshold

D. The auditors should only consider the evidence if they can determine that the actions meet the legal definition of fraud.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 13

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. Conditioning theory

C. Routine activities theory

D. Social control theory

正解: C

解説: (PassTest メンバーにのみ表示されます)

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence - CFE-Fraud-Prevention-and-Deterrence 模擬練習