높은적중율을자랑하는CFE-Fraud-Prevention-and-Deterrence 100％시험패스덤프문제덤프공부

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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. Internal controls 3. Board oversight - Ethics 1. Ethical considerations in fraud examination - Auditors' Role 1. Fraud detection responsibilities - Management's Role 1. Building anti-fraud programs 2. Fraud risk assessment

Section

Objectives

Topic 1: Fraud Prevention and Deterrence

- Corporate Governance

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

- Ethics

1. Ethical considerations in fraud examination

- Auditors' Role

1. Fraud detection responsibilities

- Management's Role

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

>> CFE-Fraud-Prevention-and-Deterrence 100％시험패스 덤프문제 <<

CFE-Fraud-Prevention-and-Deterrence 100％시험패스 덤프문제 인증시험 대비자료

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최신 Certified Fraud Examiner CFE-Fraud-Prevention-and-Deterrence 무료샘플문제 (Q32-Q37):

질문 # 32
Harry is an internal auditor with ABC Company. Harry ' s supervisor, the chief audit executive (CAE), is the fraud risk assessment sponsor and has tasked Harry with drafting an email communication regarding ABC ' s upcoming fraud risk assessment process. Which of the following is a best practice that Harry should implement?

A. Harry should find a generic template to use as the primary communication to the entire staff.
B. Harry ' s communication should be sent to the entire staff from his own email address.
C. Harry should keep the communication private and only share it with executive management.
D. Harry ' s communication should encourage employees to participate in the assessment process.

정답：D

질문 # 33
Which of the following Is one of the recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

A. Have adequate compensation committee resources and authority
B. Have a mandatory independent audit committee
C. Give shareholders oversight of hotline reporting programs
D. Develop a written charter for management

정답：B

설명：
* Treadway Commission Recommendations:
* Establishing an independent audit committee is essential for oversight and reducing fraud risk in financial reporting.
* Audit committees play a critical role in ensuring the integrity of financial statements.
* Analysis of Other Options:
* A. Shareholder oversight of hotlines: Not a Treadway Commission recommendation.
* B. Compensation committee resources: Not directly related to fraud prevention.
* C. Management charter: Unrelated to the recommendations.
* Conclusion:Mandatory independent audit committees are a key recommendation to reduce fraud risk.

질문 # 34
Which of the following is FALSE regarding a background check policy for employees'7

A. When verifying past employment, management should only ask previous employers to verify the dates the candidate was employed.
B. Where permitted by law. management should run a background check on any existing employee who is being promoted to a position that includes access to sensitive or valuable company resources, even if a background check was run on the individual at the time of hire
C. As part of the screening process, management should contact the references provided by the job candidate
D. At a minimum, management should conduct a background check on any candidate who will have constant access to cash, checks, and credit card numbers, or other easily stolen items.

정답：A

질문 # 35
Which of the following is NOT a factor that directors and management should consider when developing a corporate governance framework for an organization?

A. The organization's ethical environment
B. The ability of the framework to remain static during changes in the corporate landscape
C. The organization's cultural environment
D. The legal and regulatory environment in which the organization operates

정답：B

설명：
Corporate Governance Framework Requirements:
* A corporate governance framework must be dynamic, adapting to changes in regulations, markets, and corporate landscapes.
* It must consider legal, ethical, cultural, and operational environments.
Why B is Incorrect:
* A static framework cannot accommodate evolving business risks, regulatory changes, and cultural shifts, leading to governance failures. Flexibility is critical for sustainability and resilience.
References:
* ACFE governance best practices and COSO framework guidance highlight the importance of adaptability in governance frameworks.

질문 # 36
Which of the following statements Is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A. Fraud examiners should not relax their skeptical attitudes under any circumstances.
B. Professional skepticism involves maintaining a mindset that no fraud has occurred
C. Professional skepticism can be dispelled only by evidence
D. Fraud examiners should form the engagement hypothesis without regard to the nature of the assignment

정답：C

설명：
Definition of Professional Skepticism:
* Professional skepticism requires maintaining a questioning mindset and critically assessing evidence throughout the fraud examination process.
Why D is Correct:
* Professional skepticism ensures that fraud examiners remain vigilant and rely on evidence to conclude whether fraud has occurred or not. It is dispelled only when sufficient evidence supports a clear conclusion.
Why Other Options are Incorrect:
* A: While skepticism is critical, it does not mean refusing to acknowledge credible evidence.
* B: Assuming no fraud occurred contradicts the principle of skepticism.
* C: Hypotheses should consider the nature of the assignment and available information.

질문 # 37
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