[2023年06月] 問題集簡単概要CFE-Fraud-Prevention-and-Deterrence試験問題PassTest
CFE-Fraud-Prevention-and-Deterrenceトレーニング認証最新版をゲットCertified Fraud Examiner
CFE-Fraud-Prevention-and-Deterrence 試験の準備には、ACFE が提供するさまざまなトレーニングや教育リソースを活用することができます。これらのリソースには、自己学習コース、ウェビナー、対面トレーニングセッションが含まれます。また、認定をすでに取得した他の反詐欺専門家とのネットワーキングの機会も利用できます。
ACFE CFE-Fraud-Prevention-and-Deterrence Examは、詐欺防止と防止の分野での知識と理解を試すために設計された認定試験です。この試験は、詐欺防止技術、詐欺検出方法、詐欺に関する法的および規制上の枠組みなど、幅広いトピックをカバーしています。この試験は、監査、会計、法執行、調査などの分野で働くプロフェッショナルを対象としています。
質問 # 18
Which of the following is NOT one of the three general approaches used to control corporate crime?
- A. Consumer action to force change
- B. Strong intervention of the government
- C. Voluntary changes in corporate attitudes and structure
- D. Withdrawal of financial institution funding
正解：D
質問 # 19
Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?
- A. Evaluating employee performance based solely on productivity and profit
- B. Tying employee compensation to reasonable organizational performance goals
- C. Establishing well-defined job descriptions to facilitate performance evaluations
- D. Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
正解：A
質問 # 20
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 not required to comply with any corporate governance requirements because it operates in multiple jurisdictions
- C. XYZ is required to comply with G20'OECD Principles of Corporate Governance.
- D. XYZ must comply with the various laws and regulations in the countries in which it operates
正解：D
質問 # 21
Which of the following is FALSE regarding a fraud risk assessment?
- A. The assessment team should consider how employees behave as part of its assessment
- B. The assessment should be used to improve employee fraud awareness
- C. The designation of an area as being high risk does not conclusively mean that fraud is occurring there
- D. The objective of the assessment is to provide an estimate of the organization s fraud losses
正解：D
質問 # 22
Which of the following is TRUE regarding G20/OECD Principles of Corporate Governance (the Principles)?
- A. The Principles state that an entity's corporate governance framework should discourage active cooperation between corporations and stakeholders in creating wealth.
- B. The Principles are required to be implemented by all corporations in the jurisdictions that have officially adopted them
- C. The Principles state that an entity's corporate governance framework should ensure the equitable treatment of all shareholders.
- D. The Principles are intended to be applicable in developed economies but not in emerging markets.
正解：C
質問 # 23
Which of the following is TRUE regarding the communication of the fraud risk assessment process?
- A. The communication should be in the form of a personalized message from the assessment sponsor
- B. The communication should actively encourage employees to participate in the assessment process
- C. All of the above
- D. The communication should be visibly disseminated throughout the business
正解：C
質問 # 24
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. Establishing loosely defined job descriptions that allow employees flexibility in their roles
- D. Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
正解：C
質問 # 25
Which of the following is TRUE regarding the communication of the fraud risk assessment process?
- A. The more personalized the communication, the more effective it will be in encouraging employees to participate
- B. The communication should be made in a format mat is most appropriate for the culture of the organization
- C. All of the above
- D. The communication should be visibly disseminated throughout the business
正解：C
質問 # 26
Maria conducted a fraud examination that led to a valid confession of guilt from Rita. In Maria's verbal report to her superiors, she stated that, in her opinion. "Rita is guilty of embezzlement." Maria has just violated the ACFE Code of Professional Ethics.
- A. True
- B. False
正解：B
質問 # 27
Which of the following Is NOT Included In Ihe five fraud risk management principles described In Fraud Risk Management Guide, a joint publication by COSO and the ACFE?
- A. Communicating the expectations of those governing the fraud risk management program
- B. Developing one-time evaluations for each fraud risk management principle
- C. Deploying preventive and detective fraud control activities to mitigate fraud risk
- D. Performing comprehensive fraud risk assessments to identify specific fraud schemes
正解：B
質問 # 28
The objective of anti-fraud controls is to:
- A. Reduce the residual fraud risk to a level that is significantly smaller than the inherent fraud risk
- B. Completely eliminate residual fraud risk
- C. Reduce the inherent fraud risk to a level that is significantly smaller than the residual fraud risk.
- D. Completely eliminate inherent fraud risk.
正解：A
質問 # 29
Julia is conducting a formal assessment of XYZ Corporation s ethical culture To which of the five components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-Integrated Framework (the Framework) does her assessment pertain?
- A. Information and communication
- B. Control activities
- C. Control environment
- D. Monitoring
正解：C
質問 # 30
Jones, an accounting manager for a software company, wants to improve her team's adherence to the company's formal accounting policies and procedures and reduce the number of process exceptions they experience. According to behaviorist theories, which of the following options would be the most effective way for Jones to condition her staff to follow the company's formal accounting processes?
- A. Take away a day of paid time off for each process exception.
- B. Publicly call out and criticize employees who deviate from the formal processes.
- C. Offer a bonus to anyone who experiences no process exceptions for ninety days-
- D. Demote employees who do not adhere to the expected processes.
正解：C
質問 # 31
In response to a risk identified during a fraud risk assessment, management decides to purchase fidelity insurance to help protect the company against the associated risk of loss This response is known as:
- A. Mitigating the risk
- B. Assuming the risk
- C. Avoiding the risk
- D. Transferring the risk
正解：D
質問 # 32
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 serves as a reference and benchmark for ethical guidance
- C. It provides clear answers to all ethical dilemmas the organization s members might face
- D. It facilitates practical enforcement and profession-wide internal discipline
正解：B
質問 # 33
During a fraud risk assessment, the assessment team determines that it would like to observe the interactions among several employees as they collectively discuss the organization's current fraud awareness training. Which of the following techniques would be MOST HELPFUL for the team to use in gathering this information?
- A. Focus groups
- B. Anonymous feedback mechanisms
- C. Interviews
- D. Surveys
正解：A
質問 # 34
Which of the following is FALSE regarding the fraud risk assessment learn?
- A. The team members might include both internal and external sources.
- B. The team members should have experience in gathering and eliciting information
- C. The team should consist of individuals with diverse knowledge, skills, and perspectives
- D. The team size should be limited to a maximum of three individuals
正解：D
質問 # 35
Which of the following statements regarding best practices that organizations can take to protect and support whistleblowers is MOST ACCURATE?
- A. Organizations should emphasize that rules regarding whistleblower protections are only intended for lower level employees who might be more vulnerable to retaliation.
- B. Organizations should publicize their whistleblower procedures internally but should avoid communicating any procedural information to parties outside of the organization.
- C. Organizations should implement a clear whistleblower policy that lists out every type of misconduct that has ever been reported at the company.
- D. Organizations should establish formal consequences that are to be imposed upon employees at the company who retaliate against a whistleblower.
正解：D
質問 # 36
Which of the following is TRUE regarding government auditors' responsibilities to report evidence of potential fraud uncovered during an audit of a public-sector organization's financial statements?
- A. All government auditors maintain the same requirements for reporting evidence of potential fraud uncovered during a public-sector financial statement audit.
- B. Government auditors are legally prohibited from reporting evidence of potential fraud to any parties outside the organization being audited.
- C. The requirements for government auditors to report evidence of potential fraud depend on the jurisdiction and the specific audit mandate.
- D. Government auditors' reporting requirements pertaining to fraud are substantially the same as those for external auditors in the private sector.
正解：C
質問 # 37
Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud Triangle
- A. Opportunity
- B. Lack of integrity
- C. Rationalization
- D. Pressure
正解：C
質問 # 38
Gregory, an internal auditor, and Brandon, the company's purchasing manager, have had several heated disagreements over purchasing procedures and policies. Gregory has just been told that he will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Gregory should:
- A. Have someone else perform the fraud risk assessment work related to the purchasing function
- B. Confront Brandon about the disagreements and discuss how they increase the organization's risk of fraud-
- C. Include his disagreements with Brandon as a factor when assessing the risk of fraud in the purchasing function.
- D. Automatically designate the purchasing function as a high-risk area.
正解：C
質問 # 39
Fraud risks related to corruption include all of the following EXCEPT;
- A. Payment of bribes
- B. Espionage by competitors
- C. Receipt of kickbacks
- D. Aiding and abetting vendor fraud
正解：B
質問 # 40
Jane, a Certified Fraud Examiner (CFE). was hired to 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. True
- B. False
正解：B
質問 # 41
Jody has been working at ABC Corp. for ten years. He steals funds from the company and tells himself that the company owes it to him for his "unrewarded hard work and loyalty" This situation BEST illustrates which leg of the Fraud Triangle?
- A. Perceived opportunity
- B. Lack of personal Integrity
- C. Rationalization
- D. Perceived non-shareable financial need
正解：C
質問 # 42
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