信頼的なCFE-Fraud-Prevention合格記 |最初の試行で簡単に勉強して試験に合格する &よくできたACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Fraud Prevention Framework	25%	- Fraud risk assessment processes - Fraud risk governance and oversight
Topic 2: Internal Controls and Fraud Prevention	25%	- Internal control design and effectiveness - Fraud detection and prevention controls
Topic 3: Corporate Governance and Ethics	25%	- Ethical culture and tone at the top - Code of conduct and compliance programs
Topic 4: Fraud Risk Management and Deterrence	25%	- Monitoring and continuous improvement - Fraud prevention strategies and programs

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CFE-Fraud-Prevention対応問題集 & CFE-Fraud-Prevention試験問題集

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention 試験問題 (Q140-Q145):

質問 # 140
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. Fraud examiners should form the engagement hypothesis without regard to the nature of the assignment
D. Professional skepticism can be dispelled only by evidence

正解：D

解説：
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.

質問 # 141
Which of the following BEST reduces the risk of collusion among employees?

A. Relying solely on segregation of duties
B. Eliminating internal audits
C. Independent monitoring and surprise reviews
D. Reducing management oversight

正解：C

解説：
Collusion can defeat many traditional controls, including segregation of duties. Independent monitoring, data analytics, management reviews, and surprise audits create additional layers of detection that make collusive schemes harder to conceal.

質問 # 142
The internal auditor's fraud-related responsibilities include which of the following?

A. Establishing and maintaining effective anti-fraud controls at a reasonable cost
B. Overseeing management's actions to manage fraud risks
C. Obtaining reasonable assurance that the organization's financial statements are free of material misstatements caused by fraud
D. Evaluating indicators of fraud and deciding whether any further action is necessary or whether an investigation should be recommended

正解：D

解説：
Internal auditors focus on identifying and assessing fraud risks, evaluating controls, and recommending further action when necessary.

質問 # 143
Which of the following is TRUE regarding an organization's ethics program?

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

正解：C

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 # 144
According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO).________Is "a process. effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

A. Fraud risk management
B. Internal control
C. Operational risk assessment
D. Financial reporting

正解：B

解説：
COSO defines internal control as a process enacted by an entity's board, management, and personnel to provide reasonable assurance regarding objectives in operations, reporting, and compliance.

質問 # 145
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