CFE-Fraud-Preventionトレーリングサンプル、CFE-Fraud-Prevention技術問題

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Professional Ethics	5–10%	- ACFE Code of Professional Ethics - Conflicts of interest and integrity - Ethical decision-making
White-Collar Crime	15–20%	- Legal prosecution and sanctions - Impact on organizations and society - Organizational vs occupational crime - Definition and characteristics - Causal factors and opportunity structures
Fraud Prevention Programs	15–20%	- Monitoring and continuous improvement - Communication and training - Designing prevention strategies
Understanding Criminal Behavior	5–10%	- Theories of crime causation 1. Differential association theory 2. Rational choice and routine activities theory 3. Social control and social learning theory - Behavior modification principles
Corporate Governance	20–25%	- Internal control systems 1. COSO five components - Roles of board, management, auditors - Governance frameworks and principles 1. Treadway Commission (COSO) 2. OECD guidelines
Fraud Risk Assessment	15–20%	- Risk identification methodologies - Assessment implementation and documentation - Risk analysis and prioritization
Management's Fraud-Related Responsibilities	5–10%	- Oversight and accountability - Establishing anti-fraud policies - Reporting mechanisms

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CFE-Fraud-Prevention技術問題、CFE-Fraud-Prevention実際試験

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention 試験問題 (Q235-Q240):

質問 # 235
Which of the following statements regarding recommended vendor due diligence procedures is MOST ACCURATE?

A. An organization should request that new vendors fill out a questionnaire about their background immediately after signing a contract with them.
B. An organization should subject vendors to an internal audit conducted by the organization's own auditors before agreeing to do business with them.
C. An organization should include a clause in the contract requiring the vendor to report any misconduct before entering into an agreement with them.
D. An organization should avoid revealing that it is seeking information about potential vendors prior to starting a relationship with them.

正解：C

解説：
Including a clause requiring vendors to report misconduct demonstrates a commitment to transparency and ethical standards.
This measure also ensures accountability and provides the organization with critical information about potential issues.

質問 # 236
Rhys, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at Marvel Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, Marvel's management asked Rhys to state in his 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. Which of the following is TRUE regarding the ACFE Code of Professional Ethics in this situation?

A. The ACFE Code of Professional Ethics allows Rhys to comply with management's request only if he can find another CFE to co-sign his report.
B. The ACFE Code of Professional Ethics allows Rhys to comply with management's request without limitations.
C. The ACFE Code of Professional Ethics absolutely prohibits Rhys from complying with management's request.
D. The ACFE Code of Professional Ethics allows Rhys to comply with management's request only if the company has liability insurance to cover an incorrect assertion.

正解：C

質問 # 237
The differential reinforcement theory asserts that behavior is strengthened when ________ is/are applied.

A. Punishment
B. Positive reinforcement
C. Negative stimuli
D. Repeated warnings

正解：B

解説：
In the Understanding Criminal Behavior material, the manual explains that differential reinforcement theory, as summarized by Ronald Akers, holds that people learn social behavior through operant conditioning. Behavior is reinforced when positive rewards are gained or when punishment is avoided. The manual specifically states that behavior is reinforced when positive rewards are gained, which is positive reinforcement, and it is weakened by punishment or loss of reward. It also contrasts punishment with reinforcement by noting that reinforcement accentuates positive behavior, whereas punishment tends only to suppress behavior temporarily unless constantly applied. Because the question asks what strengthens behavior, positive reinforcement is the best and most direct answer under the manual's discussion of conditioning and reinforcement.

質問 # 238
Which of the following Is FALSE regarding proactive fraud auditing procedures?

A. Fraud assessment questioning techniques are most appropriately used as part of the normal audit process
B. Fraud audit procedures should be designed to incorporate an element of surprise
C. Implementing proactive fraud audit procedures demonstrates management's intention to aggressively look for possible fraudulent conduct
D. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods

正解：D

解説：
Proactive Fraud Auditing Procedures:
Analytical reviews are effective for identifying large or unusual trends and anomalies, not necessarily small frauds.

質問 # 239
Julia, an internal auditor, is formalizing a process to evaluate the effectiveness of the company's control system over time, including both ongoing evaluations and periodic, separate evaluations.
Julia's initiative BEST pertains to the component of the Committee of Sponsoring Organizations of the Treadway Commission's COSO Internal Control--Integrated Framework the Framework:

A. Control activities
B. Control environment
C. Risk assessment
D. Monitoring

正解：D

解説：
The Management's Fraud-Related Responsibilities chapter defines monitoring as the process that assesses the effectiveness of a control system over time. The manual states that this component should include both ongoing evaluations and periodic separate evaluations, and that the findings should be measured against predefined criteria. This wording matches the question almost exactly. Monitoring also includes timely evaluation and communication of internal control deficiencies to the appropriate parties for corrective action. Because Julia is establishing a process for continuous and separate reviews of control effectiveness over time, her initiative falls squarely within the monitoring component of COSO's Internal Control--Integrated Framework.
None of the other components focus on the continuing evaluation of whether controls remain present and functioning over time in this way.

質問 # 240
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