CFE-Fraud-Prevention-and-Deterrence前提条件 & CFE-Fraud-Prevention-and-Deterrenceミシュレーション問題

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

Certification Vendor:	Association of Certified Fraud Examiners (ACFE)
Exam Name:	CFE Exam – Fraud Prevention and Deterrence
Exam Number:	CFE-Fraud-Prevention-and-Deterrence
Related Certifications:	Certified Fraud Examiner (CFE)
Real Exam Qty:	70
Available Languages:	English
Exam Duration:	90 minutes
Exam Format:	True/False, Multiple-choice
Passing Score:	75%
Recommended Training:	CFE Exam Preparation Resources ACFE Official Training & Study Resources
Exam Registration:	ACFE Exam Information and Scheduling ACFE CFE Exam Registration
Sample Questions:	ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:	Computer-based exam (remote proctoring via Prometric ProProctor or in-person Prometric test center)
Pre Condition:	Part of the ACFE Certified Fraud Examiner (CFE) exam program; eligibility requirements apply for CFE certification (education, experience, and ethics requirements).
Official Syllabus URL:	https://www.acfe.com/cfe-credential/about-the-cfe-exam

>> CFE-Fraud-Prevention-and-Deterrence前提条件 <<

ACFE CFE-Fraud-Prevention-and-Deterrenceミシュレーション問題、CFE-Fraud-Prevention-and-Deterrence資格専門知識

現在のこの社会の中で、優秀な人材が揃って、IT人材も多く、競争もとてもはげしくて、だから多くのIT者はIT認証試験に参加してIT業界での地位のために奮闘して、CFE-Fraud-Prevention-and-Deterrence試験はACFEの一つ重要な認証試験で、多くの人がACFE認証されたくて試験に合格しなければなりません。

CFE-Fraud-Prevention-and-Deterrence認定は、不正防止と検出の分野で非常に高く評価されています。雇用主やクライアントからは、専門性とプロフェッショナリズムの証として認められています。この分野でキャリアアップを目指す専門家にとっても非常に価値があります。これにより、キャリアの成長と発展の新しい可能性が開かれることがあります。

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q236-Q241):

質問 # 236
According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud, while_________schemes are the MOST COSTLY form of occupational fraud.

A. Asset misappropriation: financial statement fraud
B. Corruption, asset misappropriation
C. Financial statement fraud: corruption
D. Asset misappropriation; corruption

正解：C

質問 # 237
Which of the following is TRUE regarding an organization's ethics program?

A. In designing the ethics program, management should consider how stakeholders throughout the organization define success
B. An ethics program should avoid addressing rewards for ethical behavior and sanctions for unethical behavior
C. To be most effective, access to the organization's ethics policy should be restricted to external parties such as vendors and customers
D. Having a written ethics policy is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics program

正解：A

解説：
For an ethics program to be effective, management must integrate the organization's ethical principles with the perceptions and expectations of stakeholders. By considering how stakeholders define success, the organization can design an ethics program that aligns with its values and operational goals. This inclusive approach promotes adherence to ethical standards and fosters a positive ethical culture within the organization. Merely having a written policy or restricting access to it does not ensure effectiveness.

質問 # 238
Which of the following statements BEST describes a recommended practice for organizations to follow when developing a formal anti-fraud policy?

A. The policy should be drafted as broadly and generally as possible so that it can easily be applied across all departments and jurisdictions.
B. The policy should not include discussions of any legal considerations to limit potential legal liability in the future.
C. The policy should avoid any specific examples of what is considered fraud so that management is not limited to those situations when it needs to terminate a dishonest employee.
D. The policy should include language ensuring that every allegation and offender will be managed in a uniform manner.

正解：D

解説：
A formal anti-fraud policy should be clear, legally sound, and consistently applied. The CFE Fraud Prevention and Deterrence material explains that management should consult legal counsel when developing the policy and should ensure that every allegation and every suspected offender is handled uniformly. Uniform handling reduces claims of unfair treatment and supports a credible zero-tolerance stance. Option A is incorrect because legal considerations should not be avoided; they are important in policy development. Option C is too broad because an effective policy should be specific enough to guide conduct and enforcement. Option D is also incorrect because examples of prohibited conduct help employees understand expectations and help management support disciplinary action. Therefore, option B is the best answer.

質問 # 239
Sycamore, Inc. has a simple organizational structure with few specialized departments. The structure of Sycamore, Inc. increases the likelihood that fraud will go undetected within the organization.

A. False
B. True

正解：B

解説：
The White-Collar Crime discussion on organizational structure explains that structural characteristics can affect how likely wrongdoing is to occur and remain undetected. In simple organizations with fewer specialized departments and less differentiation, there are generally fewer independent checks, fewer distinct perspectives, and less separation among functions. This can make it easier for misconduct to remain hidden because fewer people are positioned to identify irregularities or challenge suspicious activity. By contrast, greater specialization can sometimes make concealment more difficult because unusual conduct may be more visible to those with relevant expertise. The manual also repeatedly links effective controls and oversight to fraud detection. Consistent with that reasoning, a simple structure with few specialized departments can increase the likelihood that fraud will go undetected. Therefore, the statement is true.

質問 # 240
Which of the following statements regarding a fraud risk assessment is MOST ACCURATE?

A. A fraud risk assessment should focus on designating areas as high risk only if the team discovers conclusive evidence that fraud has occurred.
B. One of the main objectives of a fraud risk assessment is to provide an estimate of the total amount of money that an organization has lost to fraud since it was first formed.
C. A fraud risk assessment should focus on evaluating only the entity-level fraud risk without regard to any specific individuals or positions within the organization.
D. One of the main objectives of a fraud risk assessment is to determine the organization's vulnerabilities to both internal and external fraud.

正解：D

解説：
A fraud risk assessment is a proactive process for identifying and addressing an organization's vulnerabilities to fraud. The CFE material defines it as a process aimed at identifying and addressing vulnerabilities to both internal and external fraud. Option B is therefore correct. Option A is incorrect because the primary purpose is not to calculate total historical fraud losses, which are often unknown and difficult to measure. Option C is too limited because the assessment should evaluate entity-level risks, process-level risks, departments, roles, and individuals with access or authority that creates fraud exposure. Option D is also incorrect because high-risk areas can be identified based on vulnerability, likelihood, and significance, even without conclusive evidence that fraud has already occurred.

質問 # 241
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