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CFE-Fraud-Prevention-and-Deterrence認証試験は、候補者の知識と詐欺防止と抑止に関する習熟度をテストするように設計されています。この試験では、詐欺の予防と抑止、金融取引と詐欺スキーム、詐欺の法的要素、調査手法など、さまざまなトピックをカバーしています。試験に合格した候補者は、組織での詐欺活動の検出と防止の能力を示しています。
質問 # 24
Which of the following is FALSE regarding a fraud risk assessment?
- A. The assessment should be used to improve employee fraud awareness
- B. The assessment team should consider how employees behave as part of its assessment
- 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 objective of the assessment is to help the organization identify what makes it most vulnerable to fraud.
正解：C
質問 # 25
Jenny is a highly respected employee at XYZ Corp Her husbands gambling addiction has caused them to have a significant amount of debt Jenny begins stealing money from the company to cover her husbands gambling losses. This situation best illustrates which leg of the Fraud Triangle?
- A. Perceived opportunity
- B. Perceived non-shareable financial need
- C. Perceived acquiescence
- D. Rationalization
正解：B
質問 # 26
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. Automatically designate the purchasing function as a high-risk area.
- B. Include his disagreements with Brandon as a factor when assessing the risk of fraud in the purchasing function.
- C. Have someone else perform the fraud risk assessment work related to the purchasing function
- D. Confront Brandon about the disagreements and discuss how they increase the organization's risk of fraud-
正解：B
質問 # 27
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
質問 # 28
In the context of fraud examination, integrity requires all of the following EXCEPT:
- A. An ability to analyze situations where no professional rules are specifically applicable and determine right from wrong
- B. Independence of mental attitude
- C. Avoidance of differences of opinion
- D. Subordination of desires for personal gain to the interests of clients, employers, and the public
正解：C
質問 # 29
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. Conditioning theory
- B. Rational choice theory
- C. Social control theory
- D. Routine activities theory
正解：C
質問 # 30
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
質問 # 31
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. Anonymous feedback mechanisms
- B. Interviews
- C. Focus groups
- D. Surveys
正解：C
質問 # 32
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-Integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?
- A. Control activities
- B. Risk assessment
- C. Ethical culture
- D. Monitoring
正解：C
質問 # 33
A report by a fraud examiner is privileged from disclosure by anyone other than the client
- A. False
- B. True
正解：B
質問 # 34
Open-door management policies are a fraud prevention mechanism that addresses which leg of the Fraud Triangle?
- A. Lack of integrity
- B. Willingness
- C. Pressure
- D. Opportunity
正解：D
質問 # 35
Blue, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding the contract governing one of his professional engagements. Which of the following sources of guidance would be considered the lowest level of reference to help Blue in determining the most ethical course of action?
- A. Moral philosophical principles
- B. Contract law
- C. The ACFE Code of Professional Ethics
- D. The handling of similar situations by individuals he respects
正解：D
質問 # 36
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. All of the above
- C. The communication should be made in a format mat is most appropriate for the culture of the organization
- D. The communication should be visibly disseminated throughout the business
正解：B
質問 # 37
According to The Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing, which of the following should the internal audit team evaluate in its assessment of the risk management process?
- A. The materiality of the organization s financial statements
- B. The organization s risk exposures relating to the sale of assets
- C. The management team's assessment of the internal controls over financial reporting
- D. The organization s fraud risk management initiatives
正解：D
質問 # 38
Which of the following is NOT a responsibility of the organization's board of directors?
- A. Serving as the intermediaries between shareholders and management
- B. Directing employees to execute business activities
- C. Assessing the strategy and underlying purpose of management's decisions and actions
- D. Acting as guardians of the organization's resources and assets
正解：B
質問 # 39
The International Organization of Securities Commissions' (IOSCO) Principles for Auditor Oversight states that auditor oversight should involve a regular review process designed to ascertain whether audit firms adhere to quality control policies and procedures.
- A. False
- B. True
正解：B
質問 # 40
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