[2024年06月] 更新されたのはACFE CFE-Fraud-Prevention-and-Deterrence問題集PDFオンラインエンジン
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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 # 63
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 environment
- B. Monitoring
- C. Information and communication
- D. Independent oversight
正解：D
質問 # 64
Which of the following statements is FALSE regarding an organization's fraud risk management program?
- A. The program must include mechanisms to monitor and identify breaches in compliance.
- B. There should be measures in place to address failures in the design or operation of anti-fraud controls, as well as fraud occurrences
- C. Formal sanctions for intentional noncompliance should be well-publicized throughout the company
- D. The responsibility of handling suspected incidents of noncompliance should be delegated to someone outside of the company.
正解：D
質問 # 65
Stevens, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at ABC Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, ABC's management asked Stevens to state in his official examination report that the organization is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. Under the ACFE Code of Professional Ethics. Stevens is permitted to comply with management's request based on the findings of his examination.
- A. False
- B. True
正解：A
質問 # 66
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. Offer a bonus to anyone who experiences no process exceptions for ninety days-
- B. Demote employees who do not adhere to the expected processes.
- C. Take away a day of paid time off for each process exception.
- D. Publicly call out and criticize employees who deviate from the formal processes.
正解：A
質問 # 67
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 increased opportunity for wrongdoing as a result of advancing information technologies
- C. The continued pressures of a culture that rewards affluence and success
- D. The economy's increased reliance on credit
正解：A
質問 # 68
Which of the following is a detective anti-fraud control?
- A. Independent reconciliations
- B. Fraud awareness training
- C. Separation of duties
- D. Hiring policies and procedures
正解：C
質問 # 69
Which of the following is NOT a responsibility of the organization s board of directors?
- A. Assessing the strategy and underlying purpose of management's decisions and actions
- B. Acting as guardians of the organization s resources and assets
- C. Managing the performance of employees charged with carrying out business activities
- D. Serving as the middlemen between shareholders and management
正解：D
質問 # 70
During a fraud risk assessment, (he assessment (earn is seeking information on the ethical tone set by upper and middle managers The team members determine that, for this task, they would like to get candid one-on-one feedback from employees away from their peers. Which of the following techniques would be most helpful for them to use in gathering this information?
- A. Anonymous feedback mechanisms
- B. Interviews
- C. Focus groups
- D. Surveys
正解：A
質問 # 71
According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided
- A. False
- B. True
正解：B
質問 # 72
Which of the following is FALSE regarding a fraud risk assessment?
- A. The objective of the assessment is to provide an estimate of the organization s fraud losses
- 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 assessment team should consider how employees behave as part of its assessment
正解：A
質問 # 73
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?
- A. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.
- B. Professional skepticism involves maintaining a mindset that no fraud has occurred
- C. Professional skepticism means beginning all assignments with the belief that something is amiss.
- D. Fraud examiners should not relax their skeptical attitudes under any circumstances.
正解：D
質問 # 74
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' reporting requirements pertaining to fraud are substantially the same as those for external auditors in the private sector.
- C. The requirements for government auditors to report evidence of potential fraud depend on the jurisdiction and the specific audit mandate.
- D. Government auditors are legally prohibited from reporting evidence of potential fraud to any parties outside the organization being audited.
正解：C
質問 # 75
Maria conducted a fraud examination that led to a valid confession of guilt from Rit a. 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. False
- B. True
正解：B
質問 # 76
In identifying the inherent fraud risks that could apply to the organization the fraud risk assessment team should discuss
- A. The possibility of management override of controls
- B. All of the above
- C. The organization's incentive programs
- D. Risks to the organization's reputation
正解：B
質問 # 77
Which of the following is a detective anti-fraud control?
- A. Separation of duties
- B. Independent reconciliations
- C. Fraud awareness training
- D. Hiring policies and procedures
正解：C
質問 # 78
According to the 2018 Report to the Nations, which of the following is the most common method by which frauds are detected?
- A. External audit
- B. Confession
- C. Tips
- D. Internal audit
正解：C
質問 # 79
Which of the following is FALSE regarding corporate governance'
- A. Effective corporate governance practices are considered to be the foundation of fraud risk management.
- B. An entity's corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization
- C. Corporate governances primary purpose is to ensure the accuracy of the organizations financial reports
- D. Effective corporate governance practices are most necessary in an organization in which the owners are not also the individuals responsible for setting and executing the business strategy
正解：D
質問 # 80
Patrick is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking his audit procedures, he discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Patrick's BEST response to these findings?
- A. Patrick should confront management with his audit findings and try to get a confession.
- B. Patrick should immediately report his findings to local law enforcement authorities.
- C. Patrick should report his findings to those charged with governance of the organization.
- D. Patrick should not disclose his findings to any other parties due to client confidentiality
正解：C
質問 # 81
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. Use a checklist of initiatives to make sure all the elements of a strong tone at the lop are in place
- B. Visibly adhere to the same set of ethics policies that is required of all employees
- C. Create an environment in which employees are dissuaded from challenging management's decisions
- D. All of the above
正解：B
質問 # 82
Which of the following is an example of organizational crime?
- A. doctor conspiring with patients to file false health care insurance claims
- B. Management of several construction companies engaging in bid rigging
- C. An accounting clerk forging company checks to herself
- D. A salesman offering bribes to secure a contract
正解：C
質問 # 83
Glend
a. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:
- A. Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.
- B. Automatically designate the accounts receivable department as a high-risk area.
- C. Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.
- D. Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.
正解：A
質問 # 84
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 are intended to be applicable in developed economies but not in emerging markets.
- D. The Principles state that an entity's corporate governance framework should ensure the equitable treatment of all shareholders.
正解：D
質問 # 85
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