CFE-Fraud-Prevention試験無料問題集「ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence 認定」

A. Reducing management oversight

B. Relying solely on segregation of duties

C. Independent monitoring and surprise reviews

D. Eliminating internal audits

A. A call to support the equal treatment of all members of an organization's governing body

B. Guidance regarding appropriate board structures, responsibilities, and procedures

C. An examination of the importance of effectively designed and implemented internal control mechanisms within an organization

D. A requirement for corporations to establish a legal, regulatory, and institutional framework to support good governance practices

A. The fraud risk assessment can be effectively conducted by people inside or outside of the organization.

B. To ensure the independence of the team members, a fraud risk assessment must be conducted by a consultant or other external party.

C. The fraud risk assessment is most effective when management's influence on the process is limited

D. 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.

A. True

B. False

A. Regulatory requirements, risk appetite

B. Objectives; resources

C. Internal controls; financial reporting model

D. Risk appetite, ability to meet its objectives

A. Negative stimuli

B. Punishment

C. Loss of reward

D. Positive reinforcement

A. Risks to the organization's reputation

B. All of the above

C. The organization's incentive programs

D. The possibility of management's override of controls

A. Criminal behavior is learned from other people in a process of communication.

B. Criminal behavior is learned using the same mechanisms as other learning

C. Criminal behavior is acquired through participation with intimate personal groups.

D. Criminal behavior is explained by an individual's general needs and values.

A. The ability to conceal errors to preserve the reliability of the work performed

B. Avoidance of differences of opinion on all material matters

C. Prioritization of desires for personal gain over the interests of clients

D. A well-developed sense of moral philosophy and the ability to distinguish right from wrong

A. Proactively identifying fraud risks

B. Limiting the damage caused by fraud occurrences

C. All of the above

D. Punishing fraud perpetrators

A. Be restricted to formal educational mechanisms to reinforce the importance of the message.

B. Be presented by organizational executives or anti-fraud professionals only.

C. Include descriptions of the procedures that management uses to detect fraud.

D. Include examples of prior employee misconduct and how those situations were handled.

A. The fraud risk assessment report should contain a detailed, comprehensive list of every assessment finding

B. A fraud risk assessment report should reflect the assessment team's subjective perspective regarding the risks identified

C. The fraud risk assessment report should be delivered in a style most suited to the language of the business

D. All of the above

A. Stephanie, a CFE, accepted a fraud examination assignment and then instructed a lower-level employee to assess the company's cash records for signs of fraud. She took his word when he said there was no evidence of wrongdoing and ended up failing to uncover a very costly fraud scheme.

B. Susan, a CFE, was hired by a client to conduct a fraud examination but found nothing amiss A year later, she received a legal order from the local prosecutor's office to provide the client's file.
Susan complied with the court order, even though she did not have the client's authorization to do so.

C. All of the above are violations

D. Green a CFE, uncovered several material internal control deficiencies unrelated to the financial statement fraud he was investigating. In his final report to management. Green included information about the deficiencies even though they were unrelated to the situation he was hired to investigate.