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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview:

Certification Vendor:	ACFE
Exam Name:	Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Number:	CFE
Available Languages:	English
Certificate Validity Period:	Not specified
Exam Price:	$450
Exam Duration:	120 minutes
Real Exam Qty:	100
Passing Score:	75%
Related Certifications:	Certified Fraud Examiner (CFE)
Exam Format:	Multiple-choice
Sample Questions:	ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:	Online or at a testing center
Pre Condition:	Requires a combination of professional experience and points-based qualification system (minimum 40 points to sit for the exam, 50 points for certification).
Official Syllabus URL:	https://www.acfe.com/cfe-credential/about-the-cfe-exam.aspx

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CFE-Fraud-Prevention-and-Deterrence参考書内容、CFE-Fraud-Prevention-and-Deterrenceトレーニング費用

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CFE-Fraud-Prevention-and-Deterrence試験を受験するためには、候補者は認定詐欺対策専門家協会（ACFE）のメンバーであり、特定の教育と経験要件を満たしている必要があります。これらの要件には、学士号または同等の資格、少なくとも2年間の詐欺防止または検出の専門的な経験、そして満足できる背景調査が含まれます。

CFE-Fraud-Prevention-and-Deterrence試験に合格することは、詐欺防止と防止における高度な専門知識を示し、キャリアアップの機会、信頼性と認知度の向上、詐欺防止戦略と技術のより深い理解をもたらすことができます。さらに、CFE認定を維持するには、継続的な教育と専門基準の遵守が必要であり、認定された専門家が反詐欺分野の最新の動向について常に最新情報を得ることを保証します。

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q113-Q118):

質問 # 113
Controls that reduce the opportunity for individuals to successfully attempt fraud, such as separating duties, address which of the following practices within the fraud risk management funnel?

A. Detection.
B. Prevention.
C. Response.
D. Deterrence.

正解：B

解説：
Controls that reduce the opportunity to commit fraud are preventive controls. Separation of duties is a classic preventive control because it prevents one person from having complete control over authorization, custody, recording, and reconciliation functions. By dividing responsibilities, the organization makes it harder for an employee to commit and conceal fraud alone. Detection controls identify fraud after it has occurred, such as reconciliations or exception reports. Response involves investigation, corrective action, discipline, remediation, and stakeholder communication after fraud is suspected or confirmed. Deterrence refers to discouraging fraud through the perception that misconduct will be prevented, detected, and punished. Because the question focuses on reducing opportunity before fraud succeeds, the correct fraud risk management practice is prevention. Therefore, option C is correct.

質問 # 114
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 all of the identified components are operating together in an integrated manner.
B. Ethical culture is one of the primary components of internal control identified in the Framework.
C. The Framework identifies 12 components of internal control that must all be in place for the internal control system to be effective.
D. Determining the effectiveness of an organization's internal control system involves assessing whether the identified components meet minimum regulatory requirements.

正解：A

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 # 115
According to the Fraud Risk Management Guide, a joint publication by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the ACFE, under which principle should an organization select, develop, and deploy preventive and detective fraud measures to mitigate the risk of fraud events occurring or not being detected in a timely manner?

A. Fraud control activities.
B. Fraud risk management monitoring activities.
C. Fraud investigation and corrective action.
D. Fraud risk assessment.

正解：A

解説：
The Fraud Risk Management Guide identifies fraud control activities as the principle under which organizations select, develop, and deploy preventive and detective controls. Preventive controls are designed to reduce the opportunity for fraud before it occurs, while detective controls are designed to identify fraud or control failures after they occur. Together, they mitigate the risk that fraud events will happen or go undetected for too long. Option A relates to monitoring the fraud risk management program over time. Option B concerns identifying and assessing fraud risks. Option C concerns investigating suspected fraud and taking corrective action after misconduct is identified. Because the question specifically refers to preventive and detective measures, the correct principle is fraud control activities. Therefore, option D is correct.

質問 # 116
Which of the following statements is TRUE according to rational choice theory?

A. Crime can be deterred by decreasing the personal risk to potential perpetrators.
B. Crime originates from the application of excessive pressure and influence on the perpetrator by external sources.
C. Crime can be deterred by increasing the potential for financial gain for the perpetrator.
D. Crime originates from a rational and conscious decision made by the perpetrator in order to receive an intended benefit.

正解：D

解説：
Rational choice theory posits that criminal behavior is a result of deliberate decision-making. According to the ACFE manual:
"Rational choice theory assumes that individuals weigh the expected benefits of committing a crime against the possible consequences. If the perceived benefits outweigh the perceived risks, the individual may choose to offend." Reference: ACFE Fraud Examiners Manual, 2020 International Edition - Fraud Prevention and Deterrence, Section 4.114.

質問 # 117
Jacques, an internal auditor, and Brenna, the company's travel and expense manager, have had several disagreements about employee expense limits and policies. Jacques has just been told that he will lead the company's fraud risk assessment. During the fraud risk assessment, Jacques should:

A. Confront Brenna about the disagreements and discuss how they increase the organization's risk of fraud.
B. Include his disagreements with Brenna as a factor when assessing the risk of fraud in the employee travel and expense function.
C. Automatically designate the employee travel and expense function as a high-risk area.
D. Request that someone else perform the fraud risk assessment work related to employee travel and expenses.

正解：D

解説：
The Fraud Risk Assessment chapter stresses that the people leading and conducting the assessment must be independent and objective. The manual specifically warns that personal experiences or biases can affect the evaluation of fraud risk in a business area. It gives an example that if someone on the team had a bad experience with a person in a department, that experience might improperly influence the assessment, and in that situation someone else should perform the work related to that department. This guidance directly applies here. Because Jacques has had repeated disagreements with Brenna, his objectivity regarding the travel and expense function could reasonably be questioned. To preserve the integrity and neutrality of the fraud risk assessment, he should request that someone else handle that area.

質問 # 118
......

CFE-Fraud-Prevention-and-Deterrence参考書内容: https://www.jptestking.com/CFE-Fraud-Prevention-and-Deterrence-exam.html

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