CFE-Fraud-Prevention-and-Deterrence資格取得講座 & CFE-Fraud-Prevention-and-Deterrence関連合格問題

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CFE-Fraud-Prevention-and-Deterrence試験の厳密な分析と要約により、学習内容を把握しやすくし、受験者の理解を超えた部分を簡素化しました。さらに、インターフェイスをより直感的にするために、図と例を追加して説明を表示します。 CFE-Fraud-Prevention-and-Deterrence試験の質問は学習のプレッシャーを軽減し、Q＆Aを少なくしてより重要な情報を伝え、CFE-Fraud-Prevention-and-Deterrenceトレーニング資料で学習すれば最高の使用経験を提供します。また、99％から100％の高い合格率により、CFE-Fraud-Prevention-and-Deterrence試験は非常に簡単です。

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

Certification Vendor:	ACFE
Exam Name:	Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Number:	CFE
Certificate Validity Period:	Not specified
Exam Price:	$450
Exam Format:	Multiple-choice
Available Languages:	English
Exam Duration:	120 minutes
Passing Score:	75%
Real Exam Qty:	100
Related Certifications:	Certified Fraud Examiner (CFE)
Sample Questions:	ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:	Online or at a testing center
Pre Condition:	Requires a combination of professional experience and points-based qualification system (minimum 40 points to sit for the exam, 50 points for certification).
Official Syllabus URL:	https://www.acfe.com/cfe-credential/about-the-cfe-exam.aspx

>> CFE-Fraud-Prevention-and-Deterrence資格取得講座 <<

ACFE CFE-Fraud-Prevention-and-Deterrence関連合格問題、CFE-Fraud-Prevention-and-Deterrence日本語対策

ACFEのCFE-Fraud-Prevention-and-Deterrence認定試験を受験したいですか。試験がたいへん難しいですから悩んでいるのですか。試験を申し込みたいですが、合格できないことが心配します。いまこのような気持ちを持っていますか。大丈夫ですよ。安心にCFE-Fraud-Prevention-and-Deterrence試験を申し込みましょう。JPNTestの試験参考書を使用する限り、どんなに難しい試験でも問題にならないです。試験に合格する自信を全然持っていなくても、JPNTestのCFE-Fraud-Prevention-and-Deterrence問題集はあなたが一度簡単に成功することを保証できます。不思議と思っていますか。では、JPNTestのウェブサイトへ来てもっと多くの情報をブラウズすることもできます。それに、CFE-Fraud-Prevention-and-Deterrence問題集の一部を試用することもできます。そうすると、この参考書が確かにあなたが楽に試験に合格する保障ということをきっと知るようになります。

ACFE CFE-FRAUD-PRENTION-AND-DETERRENCE認定試験は、詐欺を防止、検出、阻止するために必要なスキルと知識を専門家に装備するように設計された世界的に認められた認定です。この試験は、詐欺試験と予防の分野の主要な組織である認定詐欺審査官協会（ACFE）によって提供されます。この認定は、詐欺のリスクを効果的に管理する専門家の能力を実証しているため、さまざまな業界の組織によって非常に尊敬され、求められています。

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q263-Q268):

質問 # 263
Which of the following is a detective anti-fraud control?

A. Fraud awareness training
B. Hiring policies and procedures
C. Separation of duties
D. Independent reconciliations

正解：A

質問 # 264
XYZ, Inc. Is a specialty retailer of high-end ergonomic office furniture. The company receives a very large order from ABC Company, a new customer in a different country that wants to pay on credit. Which of the following is MOST ACCURATE regarding the due diligence procedures XYZ should perform on ABC before proceeding with this transaction?

A. XYZ should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination
B. XYZ does not need to take any specific procedures to verify ABC's identity before accepting the transaction
C. XYZ only needs to undertake due diligence procedures if ABC conducts business in countries with known corruption risks.
D. XYZ should examine ABC's net worth as part of deciding whether to allow the purchase on credit.

正解：D

解説：
* Due Diligence for Large Orders on Credit:
* Before extending credit, it is critical to assess the financial stability of the new customer to mitigate credit risk.
* Examining net worth provides a direct measure of ABC's ability to fulfill financial obligations.
* Analysis of Other Options:
* A. Corruption risk countries: Due diligence should be applied universally, not selectively.
* B. No verification needed: Verification is essential, especially for new customers.
* D. Same due diligence for all customers: While consistency is important, the level of due diligence may vary based on transaction specifics.
* Conclusion:Examining ABC's net worth is a necessary step in the due diligence process.
References:ACFE guidelines on credit risk assessment and due diligence.

質問 # 265
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 Black is not permitted to express his opinion on the deficient controls.

A. True
B. False

正解：B

解説：
* ACFE Code of Professional Ethics on Reporting Findings:
* The Code allows fraud examiners to report on deficiencies in controls if these are relevant to their engagement. Highlighting such deficiencies helps improve the organization's anti-fraud measures.
* Why B is Correct:
* Black is permitted to express his opinion about deficient controls, even if no fraud is found, as long as his conclusions are based on evidence and within the scope of his professional expertise.
* References:
* ACFE ethical guidelines encourage examiners to report all relevant findings to promote transparency and improved governance.
References for All Questions:
* ISA 240 and professional auditing standards on fraud-related responsibilities.
* ACFE Code of Professional Ethics and Fraud Examination Guide.
* Principles of professional skepticism in fraud detection and examination.

質問 # 266
Which of the following components of the Committee of Sponsoring Organizations of the Treadway Commission's COSO Enterprise Risk Management-Integrating with Strategy and Performance refers to an organization's ability to continually assess how well its enterprise risk management ERM capabilities and practices have increased value over time and how they will continue to drive value for the organization?

A. Governance and culture
B. Risk tolerance
C. Review and revision
D. Strategy and objective-setting

正解：C

解説：
The Fraud Risk Management chapter summarizes the components of COSO ERM 2017 and explains that review and revision concerns how well ERM capabilities and practices have increased value over time and how they will continue to drive value for the organization. The manual quotes this concept directly when discussing review and revision. This component is concerned with assessing substantial changes, reviewing risk and performance, and improving ERM practices as circumstances evolve. It is therefore the part of the framework most closely associated with continual reassessment and enhancement over time. Governance and culture, by contrast, address tone, oversight, and ethical values, while strategy and objective-setting concern alignment with mission and performance goals. Thus, option B is the correct answer according to the manual' s presentation of COSO ERM.

質問 # 267
Gian is a manager at Ram Co. and is tasked with building the company ' s fraud risk management program.
As a starting point, Gian wants to formally define the program ' s objectives. Which of the following is TRUE regarding the process of defining the objectives of the fraud risk management program?

A. Gian must ensure that the company ' s investment in the fraud risk management program outweighs the benefit of those controls.
B. Gian should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented them.
C. When expressing the organization ' s risk appetite, Gian should do so without regard to the company ' s culture or operations.
D. Gian must assign both a quantitative and qualitative measure to the company ' s risk appetite to accurately measure the program ' s effectiveness.

正解：B

質問 # 268
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