最新 [2023年07月29日] リアルACFE CFE-Fraud-Prevention-and-Deterrence試験問題集解答
CFE-Fraud-Prevention-and-Deterrence問題集を使って一日でCertified Fraud Examiner試験合格（最新の140解答)
認定詐欺対策専門家（CFE-Fraud-Prevention-and-Deterrence）試験は、認定詐欺対策専門家協会（ACFE）が提供する認定試験です。この試験は、自己の組織内での詐欺対策と検出に特化した専門家を目指す人々を対象としています。CFE-Fraud-Prevention-and-Deterrence試験では、候補者の詐欺対策、検出、および調査技術に関する知識と理解がテストされます。
ACFEのCFE-Fraud-Prevention-and-Deterrence試験は、業界内で高く評価されている、挑戦的でありながら非常に報酬の高い認定試験です。詐欺防止と抑止のキャリアを追求したい人は、この試験を受けることを強く検討すべきであり、それはこの分野における知識と専門知識を証明する優れた方法です。
質問 # 13
Management at ABC Corp. is assessing the company s ethical tone and how it affects the organization s fraud risk. To most effectively reinforce an anti-fraud culture, management should
- A. Create an environment in which employees feel safe challenging managements decisions
- B. Use a checklist of initiatives to make sure all the elements of a strong tone at the top are in place
- C. Implement two separate sets of ethics policies one for management and one for employees
- D. All of the above
正解：D
質問 # 14
To address an employee's consistent failure to meet deadlines, a manager removes the employee's ability to work from home This is an example of what type of behavioral response?
- A. Punishment
- B. Positive reinforcement
- C. None of the above
- D. Negative reinforcement
正解：A
質問 # 15
Professional auditing standards require that auditors incorporate an "element of unpredictability" in the selection of auditing procedures to be performed.
- A. True
- B. False
正解：A
質問 # 16
Employees should be kept unaware that management is watching for lifestyle and behavior changes In staff members that might indicate fraud.
- A. True
- B. False
正解：A
質問 # 17
Which of the following is FALSE regarding an organization's anti-fraud policy?
- A. One of the most important considerations in developing the anti-fraud policy is to ensure every allegation is handled in a uniform-manner
- B. To avoid legal problems in discharging employees, the anti-fraud policy should not include any specific examples of fraud and misconduct
- C. A detailed anti-fraud policy can make it easier to investigate and punish employees who commit fraud and other dishonest acts.
- D. In developing the anti-fraud policy, management should check with legal counsel regarding any legal considerations with respect to the policy
正解：B
質問 # 18
XYZ, Inc. Is a specialty retailer of high-end ergonomic office furniture. The company receives a very large order from ABC Company, a new customer in a different country that wants to pay on credit. Which of the following is MOST ACCURATE regarding the due diligence procedures XYZ should perform on ABC before proceeding with this transaction?
- A. XYZ should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination
- B. XYZ does not need to take any specific procedures to verify ABC's identity before accepting the transaction
- C. XYZ should examine ABC's net worth as part of deciding whether to allow the purchase on credit.
- D. XYZ only needs to undertake due diligence procedures if ABC conducts business in countries with known corruption risks.
正解：A
質問 # 19
Which of the following is among the board of directors' primary responsibilities related to fraud risk management?
- A. Overseeing the organization's fraud risk management activities
- B. Implementing the fraud risk management program
- C. Designing the fraud risk management program
- D. Punishing fraud perpetrators discovered through fraud risk management activities
正解：A
質問 # 20
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. Social control theory
- B. Rational choice theory
- C. Conditioning theory
- D. Routine activities theory
正解：A
質問 # 21
According to the authors of Crimes of the Middle Classes, all of the following factors have contributed to the rising problem of economic crime EXCEPT:
- A. The increased constraints of the regulatory environment for businesses
- B. The continued pressures of a culture that rewards affluence and success
- C. The economy's increased reliance on credit
- D. The increased opportunity for wrongdoing as a result of advancing information technologies
正解：A
質問 # 22
In a company with all of the following parties, who should have primary responsibility for the oversight of the organization s compliance program?
- A. General counsel
- B. The chief ethics officer
- C. Internal audit
- D. The board of directors
正解：D
質問 # 23
Criminologist Charles McCaghy has stated that regulatory pressure is the single most compelling factor behind deviance by organizations.
- A. True
- B. False
正解：B
質問 # 24
Which of the following Is one of the 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 hotline reporting programs
- B. Have adequate compensation committee resources and authority
- C. Develop a written charter for management
- D. Have a mandatory independent audit committee
正解：D
質問 # 25
Which of the following is among the audit committee s primary responsibilities related to fraud risk management?
- A. Designing the fraud risk management program
- B. Understanding how internal and external audit strategies address fraud risk
- C. Implementing the fraud risk management program
- D. Punishing fraud perpetrators discovered through fraud risk management activities
正解：A
質問 # 26
Which of the following is FALSE regarding the discussion about the financial statements susceptibility to fraud that auditors are required to have under International Standard on Auditing (ISA) 240?
- A. The audit team should consider whether the organizational culture might enable the rationalization of fraud
- B. A The audit team should discuss how management could conceal fraud
- C. The audit team should focus solely on how the company's assets could be misappropriated
- D. The audit team should consider factors that provide the opportunity for fraud.
正解：A
質問 # 27
For its compliance program to be effective, an organization must promote the program through appropriate incentives for compliance.
- A. True
- B. False
正解：A
質問 # 28
Which of the following is NOT a factor that directors and management should consider when developing a corporate governance framework for an organization?
- A. The organization's cultural environment
- B. The ability of the framework to remain static during changes in the corporate landscape
- C. The organization's ethical environment
- D. The legal and regulatory environment in which the organization operates
正解：B
質問 # 29
The existence of many specialized departments within a company generally decreases the overall risk of fraud within the organization
- A. True
- B. False
正解：A
質問 # 30
Which of the following Is TRUE regarding an organization's ethics program?
- A. All of the above
- B. An effective written ethics policy alone is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics program
- C. In designing the ethics program, management should consider whether the organization currently has any ethical leadership Issues
- D. To be most effective, access to the organization's ethics policy should be restricted to employees and other Internal parties only
正解：C
質問 # 31
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. Media blacklisting of the organization
- D. Voluntary changes in corporate attitudes and structure
正解：D
質問 # 32
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. Transferring the risk
- C. Avoiding the risk
- D. Assuming the risk
正解：B
質問 # 33
Article II of the ACFE Code of Professional Ethics prohibits illegal or unethical conduct, but it allows exceptions for unknowing violations of the law
- A. True
- B. False
正解：B
質問 # 34
Which of the following is NOT one of the three general approaches used to control corporate crime?
- A. Consumer action to force change
- B. Withdrawal of financial institution funding
- C. Strong intervention of the government
- D. Voluntary changes in corporate attitudes and structure
正解：B
質問 # 35
According to the 2018 Report to the Nations, which of the following is the most common method by which frauds are detected?
- A. Confession
- B. Tips
- C. External audit
- D. Internal audit
正解：B
質問 # 36
Smith, a retail sales manager, wants to decrease the level of cash register over-and-short discrepancies among his sales team. According to behaviorist theories, which of the following options would be the most effective way for Smith to encourage his team members to keep their cash drawers in balance?
- A. Take away an hour of paid time off for each time the drawer is over or short.
- B. Demote employees who continue to have reconciliation discrepancies
- C. Publicly call out and criticize employees whose cash drawers are over or short
- D. Offer a bonus to anyone whose drawer reconciles perfectly for sixty days.
正解：D
質問 # 37
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