検証するCFE-Fraud-Prevention｜素敵なCFE-Fraud-Prevention試験感想試験｜試験の準備方法Certified Fraud Examiner - Fraud Prevention and Deterrence Exam試験勉強攻略

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Fraud Prevention and Deterrence	25%	- Anti-fraud policies and procedures - Fraud prevention programs and frameworks - Ethics and corporate governance - Whistleblowing and reporting mechanisms - Fraud risk assessment - Monitoring, auditing, and continuous improvement - Internal control systems and evaluation - Fraud deterrence strategies and controls - Fraud risk governance and organizational culture

>> CFE-Fraud-Prevention試験感想 <<

CFE-Fraud-Prevention試験、CFE-Fraud-Prevention勉強資料バージョン、Certified Fraud Examiner - Fraud Prevention and Deterrence Exam試験日程

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention 試験問題 (Q13-Q18):

質問 # 13
A professional organization's code of conduct serves which of the following purposes?

A. A code provides answers to all ethical dilemmas that the organization's members might encounter.
B. A code acts as a substitute for legal and regulatory requirements that apply to the profession.
C. A code facilitates practical enforcement and internal discipline throughout a profession.
D. A code offers fewer and less direct solutions to professional ethical dilemmas than might exist under general ethical principles.

正解：C

解説：
The ACFE manual notes that codes of conduct not only serve as a reference for guiding behavior but also enable enforcement and internal discipline within a profession.
"A code of ethical conduct serves as a reference and benchmark for ethical guidance... [and] facilitates practical enforcement and internal discipline throughout a profession."

質問 # 14
Which of the following Is NOT considered a conflict of Interest that Is prohibited under the ACFE Code of Professional Ethics?

A. Accepting an assignment to assess red flags of fraud at an organization in which the fraud examiner is a partner, provided the fraud examiner's ownership interest is disclosed
B. Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party
C. Undertaking engagements for both sides in a case of an alleged product substitution scheme
D. Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer

正解：A

解説：
Fraud examiners must avoid situations that compromise their objectivity, independence, or professional duties.
Disclosure of ownership does not eliminate the conflict of interest if it could impair objectivity.

質問 # 15
Black, a Certified Fraud Examiner CFE, was hired to conduct a fraud examination. He did not find fraud, but in Black's opinion, the controls he examined were deficient. Under the ACFE Code of Professional Ethics, which of the following is TRUE?

A. Black may include his opinion on the internal control deficiencies in his report to management because it is a technical matter.
B. Black may include his opinion on the internal control deficiencies in his report to management only if he gets formal approval from the board of directors.
C. Black is not permitted to express his opinion on the internal control deficiencies in his report to management under any circumstances.
D. Black may include his opinion on the internal control deficiencies in his report to management only if he amends his engagement letter.

正解：A

解説：
The ACFE Code of Professional Ethics prohibits a fraud examiner from expressing an opinion regarding the guilt or innocence of any person or party. However, the manual clearly distinguishes prohibited opinions on guilt from permissible opinions on technical matters. It explains that fraud examiners may draw reasonable conclusions supported by evidence and, if qualified, may offer opinions regarding technical matters such as the relative adequacy of an entity's internal controls. Therefore, Black is not barred from discussing control deficiencies merely because he did not uncover fraud. As long as his opinion is within his expertise and has a reasonable evidential basis, including it in a report to management is ethically acceptable. For this reason, the option stating that he may express the opinion because it concerns a technical matter is correct.

質問 # 16
Which of the following is FALSE regarding an organization's anti-fraud policy?

A. In developing the anti-fraud policy, management should check with legal counsel regarding any legal considerations with respect to the policy.
B. To avoid legal problems in discharging employees, the anti-fraud policy should not include any specific examples of frau and misconduct.
C. One of the most important considerations in developing the anti-fraud policy is to ensure every allegation is handled in a uniform manner.
D. A detailed anti-fraud policy can make it easier to investigate and punish employees who commit fraud and other dishonest acts.

正解：B

解説：
nti-Fraud Policy Components:
A robust anti-fraud policy should provide clear definitions and examples of fraud and misconduct to ensure employees understand what constitutes unacceptable behavior.
Specific examples make investigations and enforcement more consistent and defensible.
Analysis of Option B:
Avoiding specific examples creates ambiguity, which can hinder enforcement and increase legal risks when discharging employees.
Properly vetted examples, reviewed with legal counsel, help ensure compliance with legal standards.
Conclusion:Option B is false because including examples of fraud and misconduct strengthens the anti-fraud policy.

質問 # 17
Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.

A. False
B. True

正解：A

解説：
Professional Auditing Standards:
Standards such as ISA and GAAS emphasize the need for "unpredictability" in audit procedures to prevent fraudulent actors from anticipating audit actions.
Why B is Correct:
Predictability undermines the effectiveness of audits by allowing individuals to manipulate activities in areas repeatedly tested in the same way.

質問 # 18
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