100%無料CFE-Fraud-Prevention-and-Deterrence試験問題集で試験を簡単に合格させるFast2test
無料CFE-Fraud-Prevention-and-Deterrence試験問題CFE-Fraud-Prevention-and-Deterrence実際のリアル試験問題
CFE-Fraud-Prevention-and-Deterrence認証試験は、詐欺防止、検出、調査、法的要素など、幅広いトピックをカバーしています。試験は4つのセクションに分けられ、それぞれが詐欺防止と抑止の特定の領域に焦点を当てています。これらのセクションには、詐欺防止と抑止、金融取引と詐欺スキーム、調査、および詐欺の法的要素が含まれます。この試験は、これらのトピックの候補者の知識と適用をテストし、複雑な詐欺事件を処理するために設備が整っていることを確認するように設計されています。
CFE-FRAUD予防および抑止試験は、詐欺審査官、監査人、会計士、調査員など、詐欺の予防と検出に関与している専門家向け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、調査技術、倫理など、幅広いトピックをカバーしています。
質問 # 114
Devon, an employee at Tilly Corp., repeatedly demonstrates a negative attitude when working with other departments. To address this behavior, Devon's manager tells him that he is no longer allowed to lead cross-departmental projects. This is an example of what type of behavioral response?
- A. Negative reinforcement
- B. Positive reinforcement
- C. Punishment
- D. None of the above
正解：C
解説：
This scenario is an example of punishment. Punishment involves introducing a consequence (in this case, the loss of responsibility for cross-departmental projects) to discourage undesirable behavior. The manager uses this approach to address Devon's negative attitude and to promote better cooperation with other departments in the future.
質問 # 115
Which of the following is a TRUE statement regarding the components of the Committee of Sponsoring Organizations of the Treadway Commission's COSO Internal Control-Integrated Framework the Framework?
- A. Determining the effectiveness of an organization's internal control system involves assessing whether the identified components meet minimum regulatory requirements.
- B. Determining the effectiveness of an organization's internal control system involves assessing whether all of the identified components are operating together in an integrated manner.
- C. The Framework identifies 12 components of internal control that must all be in place for the internal control system to be effective.
- D. Ethical culture is one of the primary components of internal control identified in the Framework.
正解：B
解説：
The manual explains that COSO's Internal Control-Integrated Framework contains five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. It then states that the effectiveness of internal controls can be determined by assessing whether each of the five components is in place and functioning effectively and whether the five components are operating together in an integrated manner. That language directly supports option B. Ethical culture is important, but it is not listed as one of the five primary COSO components. Likewise, the framework does not define effectiveness simply by reference to minimum regulatory requirements, and it does not identify 12 components. Accordingly, option B is the accurate statement under the manual.
質問 # 116
Which of the following scenarios is a representation of organizational crime?
- A. A commercial director agrees with other businesses in the same industry to raise prices.
- B. A senior accountant uses company funds to pay for personal credit card charges.
- C. A retail manager works with a friend to commit a scheme involving fraudulent product returns.
- D. An inventory manager takes home the company's products to sell privately.
正解：A
解説：
Organizational crime is committed by an organization, such as a corporation or government entity, rather than merely by an individual acting for personal benefit. Price-fixing or agreeing with competitors to raise prices is typically an antitrust-type offense committed in the context of business operations and organizational objectives. The other options describe occupational fraud or asset misappropriation, where an employee abuses an occupational position to steal or misuse the employer's property. A senior accountant misusing company funds, a manager arranging fraudulent returns, and an inventory manager stealing products are individual occupational offenses. A commercial director coordinating price increases with industry competitors represents a business-level violation that benefits or is carried out through the organization.
Therefore, option D is the correct answer.
質問 # 117
Gian is a manager at Ram Co. and is tasked with building the company's fraud risk management program. As a starting point, Gian wants to formally define the program's objectives. Which of the following is TRUE regarding the process of defining the objectives of the fraud risk management program?
- A. Gian must assign both a quantitative and qualitative measure to the company's risk appetite to accurately measure the program's effectiveness.
- B. Gian must ensure that the company's investment in the fraud risk management program outweighs the benefit of those controls.
- C. Gian should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented them.
- D. When expressing the organization's risk appetite, Gian should do so without regard to the company's culture or operations.
正解：C
質問 # 118
Fraud risks related to regulatory and legal misconduct include all of the following EXCEPT:
- A. Insider trading
- B. Fraudulent customer payments
- C. Anti-competitive practices
- D. Conflicts of interest
正解：D
質問 # 119
Which of the following choices is an example of an anti-fraud control that is primarily detective in nature?
- A. Separation of employee duties
- B. Continuous audit techniques
- C. Hiring policies and procedures
- D. Employee background checks
正解：B
解説：
Detective controls are designed to identify fraud or errors that have already occurred. Continuous audit techniques serve as a detective control by automatically monitoring transactions and flagging anomalies or irregularities for further investigation. On the other hand, preventive controls such as separation of duties, background checks, and hiring policies aim to stop fraud before it happens.
質問 # 120
(Which of the following is a best practice when assembling a fraud risk assessment team?)
- A. The team should exclude operations personnel and members of the legal department for independence purposes.
- B. Team members should all have similar skills and perspectives.
- C. The size of the team should vary based on organization size and the methods used to conduct the assessment.
- D. The team should include only external sources.
正解：C
質問 # 121
Employee anti-fraud education should:
- A. Be presented by organizational executives or anti-fraud professionals only.
- B. Be restricted to formal educational mechanisms to reinforce the importance of the message.
- C. Include examples of prior employee misconduct and how those situations were handled.
- D. Include descriptions of the procedures that management uses to detect fraud.
正解：C
解説：
* Purpose of Anti-Fraud Education:
* Education is most effective when employees understand the real consequences of fraud.
Providing examples of prior incidents reinforces the importance of compliance.
* Analysis of Other Options:
* A. Include detection procedures: While this can increase awareness, it risks exposing sensitive controls.
* C. Restricting to formal mechanisms: Education should be flexible and incorporate informal, ongoing messaging.
* D. Executives and professionals only: While they play an essential role, education should engage employees at all levels.
* Conclusion:Including examples of prior misconduct effectively conveys the seriousness of fraud prevention.
質問 # 122
According to modern criminological studies, which of the following is the determinant aspect of white-collar crime?
- A. Criminal history
- B. Organizational opportunity
- C. Social class
- D. Cultural ties
正解：B
解説：
* Modern Criminological Studies on White-Collar Crime:Studies highlight that white-collar crimes are often influenced by situational factors rather than inherent criminal traits. The availability of organizational opportunities to commit fraud plays a crucial role.
* Analysis of Options:
* A. Cultural ties: Less significant in white-collar crime.
* B. Criminal history: White-collar criminals often have no prior criminal records.
* D. Social class: While white-collar crime is associated with higher social classes, the determinant factor is the opportunity presented within an organization.
* C. Organizational opportunity: This aligns with the fraud triangle concept, where opportunity is a primary driver.
* Conclusion:Organizational opportunity is the determinant aspect of white-collar crime.
References:ACFE study materials and modern criminology texts on white-collar crime.
質問 # 123
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：B
解説：
* Management's Role in Fraud Monitoring:
* Employees should be aware that management monitors lifestyle and behavior changes.
Transparency discourages fraudulent behavior by reinforcing accountability.
* Effect of Transparency:
* Awareness of monitoring helps maintain a culture of ethical behavior and reduces the likelihood of fraud.
* Conclusion:The statement is false because employees should know that management is vigilant about potential fraud indicators.
References:ACFE guidance on fraud prevention and monitoring.
質問 # 124
Which of the following components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management-Integrating with Strategy and Performance refers to an organization's ability to continually assess how well its enterprise risk management (ERM) capabilities and practices have increased value over time and how they will continue to drive value for the organization?
- A. Governance and culture
- B. Strategy and objective-setting
- C. Risk tolerance
- D. Review and revision
正解：D
解説：
The "Review and Revision" component is focused on evaluating how ERM practices contribute to organizational value and adapting them accordingly.
"As part of its ERM activities, the organization should review how well the ERM capabilities and practices have increased value over time and how they will continue to drive value." Reference:ACFE Fraud Examiners Manual, 2020 International Edition -Fraud Risk Management, Section
4.805.
質問 # 125
Which of the following statements regarding best practices that organizations can take to protect and support whistleblowers is MOST ACCURATE?
- A. Organizations should establish formal consequences that are to be imposed upon employees at the company who retaliate against a whistleblower.
- B. Organizations should emphasize that rules regarding whistleblower protections are only intended for lower level employees who might be more vulnerable to retaliation.
- 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 publicize their whistleblower procedures internally but should avoid communicating any procedural information to parties outside of the organization.
正解：A
解説：
* Best Practices for Protecting Whistleblowers:
* Ensuring a safe environment for whistleblowers is critical to fostering an ethical organizational culture.
* Establishing formal consequences for retaliation protects whistleblowers and promotes trust.
* Analysis of Options:
* A. Rules only for lower-level employees: Whistleblower protections must apply to all employees, regardless of rank.
* B. Listing every type of misconduct: Comprehensive policies are good, but they do not need to enumerate all past misconduct.
* C. Internal communication only: Communicating whistleblower procedures to external stakeholders (e.g., regulators) can be critical.
* D. Formal consequences for retaliation: This is essential to discourage retaliatory actions and ensure fairness.
* Conclusion:Establishing formal consequences for retaliation is the most accurate and aligned with best practices.
質問 # 126
Which of the following criminological theories asserts that the three elements that have the most influence on crime are the availability of suitable targets, absence of capable guardians, and presence of motivated offenders?
- A. Differential association theory
- B. Social control theory
- C. Routine activities theory
- D. Rational choice theory
正解：C
解説：
Key Elements of Routine Activities Theory:
* This criminological theory asserts that crime is likely when three conditions converge:
* Availability of suitable targets.
* Absence of capable guardians (e.g., security or oversight).
* Presence of motivated offenders.
Why C is Correct:
* Routine activities theory focuses on the environmental and situational factors that facilitate crime, making it distinct from other criminological theories.
Why Other Options are Incorrect:
* A (Rational choice theory): Focuses on individual decision-making.
* B (Differential association theory): Emphasizes learning criminal behavior through interaction.
* D (Social control theory): Focuses on societal bonds preventing crime.
質問 # 127
Which of the following statements regarding recommended vendor due diligence procedures is MOST ACCURATE?
- A. An organization should perform audits of potential vendors before agreeing to conduct business with them.
- B. An organization should ensure that vendors have their own ethics and compliance program before engaging in any transactions with them.
- C. An organization should request that new vendors complete a questionnaire about their background immediately after signing a contract with them.
- D. An organization should avoid revealing that it is seeking information about potential vendors prior to starting its relationship with them.
正解：B
解説：
Comprehensive and Detailed in Depth Explanation:
A key element of vendor due diligence is ensuring that third-party vendors have robust ethics and compliance programs. This helps align values, mitigate fraud risks, and establish clear expectations. While audits and questionnaires are good practices, they are not always mandatory or feasible before engagement. Moreover, transparency in seeking vendor information (unlike in A) is a norm in legitimate vetting practices.
質問 # 128
Which of the following is one of the assertions or principles of the theory of differential association?
- A. Criminal behavior is acquired through casual interactions in large groups.
- B. Criminal behavior is learned using the same mechanisms as other learning.
- C. Criminal behavior is learned through a process that is the same as imitation.
- D. Criminal behavior is explained by an individual's general needs and values.
正解：B
質問 # 129
Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud Triangle
- A. Lack of integrity
- B. Opportunity
- C. Pressure
- D. Rationalization
正解：C
解説：
* Fraud Triangle and Employee Support Programs:
* The Fraud Triangle identifies pressure, opportunity, and rationalization as the key elements contributing to fraud.
* Employee support programs help alleviate pressures, such as financial stress or workplace dissatisfaction, which could lead employees to commit fraud.
* Analysis of Options:
* A. Rationalization: Not addressed directly by support programs.
* B. Lack of integrity: Focuses on individual ethics, not pressures.
* C. Opportunity: Mitigated through controls, not support programs.
* Conclusion:Employee support programs address the pressure element of the Fraud Triangle.
質問 # 130
Which of the following Is FALSE regarding proactive fraud auditing procedures?
- A. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods
- B. Implementing proactive fraud audit procedures demonstrates management's intention to aggressively look for possible fraudulent conduct
- C. Fraud audit procedures should be designed to incorporate an element of surprise
- D. Fraud assessment questioning techniques are most appropriately used as part of the normal audit process
正解：A
解説：
* Proactive Fraud Auditing Procedures:
* Analytical reviews are effective for identifying large or unusual trends and anomalies, not necessarily small frauds.
* Other tools, such as detailed transaction testing, are better suited for uncovering small frauds.
* Analysis of Other Options:
* A. Element of surprise: A key feature of fraud audits.
* C. Fraud assessment questioning: Valid as part of the audit process.
* D. Management's intentions: Proactive procedures signal a strong stance against fraud.
* Conclusion:Option B is false because analytical reviews are better at detecting significant anomalies rather than small frauds.
質問 # 131
Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?
- A. If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization, then the assessment process should reflect that belief.
- B. The fraud risk assessment can be effectively conducted by people inside or outside of the organization.
- C. The fraud risk assessment is most effective when management's influence on the process is limited
- D. To ensure the independence of the team members, a fraud risk assessment must be conducted by a consultant or other external party.
正解：C
質問 # 132
Which of the following is TRUE regarding the communication of the fraud risk assessment process?
- A. All of the above
- B. The communication should be visibly disseminated throughout the business
- C. The communication should be made in a format mat is most appropriate for the culture of the organization
- D. The more personalized the communication, the more effective it will be in encouraging employees to participate
正解：A
質問 # 133
Which of the following principles of corporate governance pertains to the duty of the organization to act in the best interest of society?
- A. Accountability
- B. Responsibility
- C. Fairness
- D. Transparency
正解：B
質問 # 134
Andrew, an internal auditor, is formalizing a process to identify and evaluate threats to his company's ability to achieve its objectives. Andrew's initiative BEST pertains to which component of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control- Integrated Framework?
- A. Control activities
- B. Monitoring
- C. Control environment
- D. Risk assessment
正解：D
解説：
Risk assessment is a core component of the COSO Framework and focuses on identifying, analyzing, and evaluating risks that could affect the organization's objectives. Andrew's initiative to evaluate threats aligns with this component, as it involves understanding the potential risks and their impact on achieving the organization's goals.
質問 # 135
According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO).________Is "a process.
effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."
- A. Financial reporting
- B. Internal control
- C. Fraud risk management
- D. Operational risk assessment
正解：B
質問 # 136
Which of the following is TRUE regarding International Standard on Auditing (ISA) 240?
- A. ISA 240 establishes auditors as being primarily responsible for the prevention and detection of fraud within an organization.
- B. ISA 240 establishes standards regarding the auditor's responsibility to consider fraud in an audit of financial statements.
- C. ISA 240 requires auditors to effectively raise awareness about the risk of fraud within the audited organization.
- D. ISA 240 creates requirements for management regarding the establishment of a holistic fraud risk management program.
正解：B
解説：
Comprehensive and Detailed in Depth Explanation:
ISA 240 (The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) outlines the auditor's responsibility to assess and respond to the risk of material misstatement due to fraud. It does not impose a primary responsibility for fraud prevention and detection upon auditors-that responsibility lies with management (eliminating C). The standard also does not require auditors to actively raise fraud awareness within the organization (eliminating A), nor does it establish requirements for fraud risk management programs for management (eliminating D).
質問 # 137
Which of the following criminological theories states that individuals make a conscious decision to commit a crime and that crime can be deterred by reducing opportunities for criminal activity and increasing an individual's personal risk of being caught and punished?
- A. Social conflict theory
- B. Differential association theory
- C. Rational choice theory
- D. Routine activities theory
正解：C
質問 # 138
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CFE-Fraud-Prevention-and-Deterrence認定試験は、詐欺防止および検出技術に深い理解が必要な候補者にとって包括的で厳密なテストです。この試験は、詐欺防止および検出に関連する特定のトピックをカバーする4つのセクションから構成されています。候補者は、認定を取得するためにすべての4つのセクションを合格する必要があります。試験はオンラインで実施され、時間制限があり、候補者は各セクションを完了するために4時間を持っています。試験に合格すると、候補者は世界的に詐欺防止および検出の分野での卓越性の証として認められるCFE-Fraud-Prevention-and-Deterrence認定を取得します。
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