ACFE CFE-Fraud-Prevention-and-Deterrence勉強方法 & CFE-Fraud-Prevention-and-Deterrence受験料

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:

Section	Objectives
Topic 1: Fraud Prevention and Deterrence	- Corporate Governance 1. Roles and responsibilities 2. Board oversight 3. Internal controls - Ethics 1. Ethical considerations in fraud examination - Management's Role 1. Fraud risk assessment 2. Building anti-fraud programs - Auditors' Role 1. Fraud detection responsibilities

Section

Objectives

Topic 1: Fraud Prevention and Deterrence

- Corporate Governance

1. Roles and responsibilities
2. Board oversight
3. Internal controls

- Ethics

1. Ethical considerations in fraud examination

- Management's Role

1. Fraud risk assessment
2. Building anti-fraud programs

- Auditors' Role

1. Fraud detection responsibilities

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CFE-Fraud-Prevention-and-Deterrence受験料 & CFE-Fraud-Prevention-and-Deterrence復習対策

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q27-Q32):

質問 # 27
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. Independent oversight
B. Monitoring
C. Information and communication
D. Control environment

正解：A

質問 # 28
Which of the following is FALSE regarding fraud examiners responsibilities under the ACFE Code of Professional Ethics?

A. Confidential information provided to fraud examiners by their clients is considered privileged and therefore legally exempt from disclosure in all circumstances
B. If fraud examiners become aware of a situation that might appear to others as though they have a conflict of interest they should immediately disclose the situation to company management
C. In determining what information to include in a fraud examination report, fraud examiners should try to decide what users will consider important and material
D. Fraud examiners must obtain and document evidence in a manner that ensures that the chain of custody is preserved

正解：C

質問 # 29
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 which component of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-Integrated Framework?

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

正解：A

解説：
Comprehensive and Detailed in Depth Explanation:
The COSO framework outlines monitoring as one of its five core components, which involves evaluating the effectiveness of internal controls over time. Monitoring includes both ongoing evaluations and separate evaluations, which is exactly what Julia is initiating. This distinguishes monitoring (correct) from control activities (which pertain to execution of policies), risk assessment (which identifies and analyzes risks), and control environment (which is the tone at the top).
Reference:Fraud Examiners Manual, 2022, Fraud Prevention and Deterrence, Management's Fraud-Related Responsibilities - Section 4.402.

質問 # 30
In identifying the inherent fraud risks that could apply to the organization, the fraud risk assessment team should discuss:

A. The possibility of management's override of controls
B. Risks to the organization's reputation
C. All of the above
D. The organization's incentive programs

正解：C

解説：
* Scope of Fraud Risk Assessment:
* The fraud risk assessment team must consider various factors, including:
* A. Incentive programs: Can create pressures that lead to fraud.
* B. Management override of controls: A key risk for fraud occurring despite existing safeguards.
* C. Risks to reputation: Fraud incidents can harm the organization's public image.
* Comprehensive Discussion:
* Considering all these factors ensures a thorough identification of inherent fraud risks.
* Conclusion:The fraud risk assessment team should discuss all listed items.
References:ACFE fraud risk assessment guidance.

質問 # 31
Charles, the chief executive officer (CEO) of the Baking & Things Corporation, hired Daniela, a Certified Fraud Examiner (CFE), to investigate an embezzlement case. During the investigation, Daniela learns that Charles is involved in an unrelated fraud. What action should Daniela take based on the ACFE Code of Professional Ethics?

A. Daniela should report Charles to law enforcement.
B. Daniela should contact the media to report what she found.
C. Daniela should immediately resign from the engagement.
D. Daniela should tell the company's board of directors about Charles.

正解：D

質問 # 32
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