Itcertkr CFE-Fraud-Prevention-and-Deterrence 최신 PDF 버전 시험 문제집을 무료로 Google Drive에서 다운로드하세요: https://drive.google.com/open?id=1dVIeNNkK0YQwxwULJMlRYXwTtnYDWZZd
Itcertkr의 ACFE인증 CFE-Fraud-Prevention-and-Deterrence시험덤프는 실제시험의 기출문제와 예상문제를 묶어둔 공부자료로서 시험문제커버율이 상당히 높습니다.IT업계에 계속 종사하려는 IT인사들은 부단히 유력한 자격증을 취득하고 자신의 자리를 보존해야 합니다. Itcertkr의 ACFE인증 CFE-Fraud-Prevention-and-Deterrence시험덤프로 어려운 ACFE인증 CFE-Fraud-Prevention-and-Deterrence시험을 쉽게 패스해보세요. IT자격증 취득이 여느때보다 여느일보다 쉬워져 자격증을 많이 따는 꿈을 실현해드립니다.
| Certification Vendor: | ACFE (Association of Certified Fraud Examiners) |
|---|---|
| Exam Name: | Certified Fraud Examiner - Fraud Prevention and Deterrence Exam |
| Exam Number: | CFE-Fraud-Prevention-and-Deterrence |
| Exam Duration: | 90 minutes |
| Exam Format: | Multiple Choice, True/False |
| Certificate Validity Period: | 3 years |
| Exam Price: | USD 450 – USD 650 (varies by membership status) |
| Real Exam Qty: | 70 |
| Related Certifications: | CFE-Law CFE-Financial-Transactions-and-Fraud-Schemes CFE-Fraud-Investigation |
| Passing Score: | 750 (on a scale of 300–1000) |
| Available Languages: | English |
| Recommended Training: | Fraud Examiners Manual CFE Exam Prep Course |
| Exam Registration: | ACFE Official Registration |
| Sample Questions: | ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions |
| Exam Way: | Online remote proctored or onsite at Prometric test centers |
| Pre Condition: | ACFE membership; minimum 50 eligibility points from education and professional experience |
| Official Syllabus URL: | https://www.acfe.com/cfe-credential/about-the-cfe-exam |
>> CFE-Fraud-Prevention-and-Deterrence최신버전 덤프공부 <<
최근 ACFE인증 CFE-Fraud-Prevention-and-Deterrence시험이 IT업계에서 제일 높은 인지도를 가지고 있습니다.바라만 보지 마시고ACFE인증 CFE-Fraud-Prevention-and-Deterrence시험에 도전해보세요. Itcertkr 의 ACFE인증 CFE-Fraud-Prevention-and-Deterrence덤프로 시험준비공부를 하시면 한방에 시험패스 가능합니다. ACFE인증 CFE-Fraud-Prevention-and-Deterrence덤프로 자격증취득에 가까워지고 나아가서는 IT업계에서 인정을 받는 열쇠를 소유한것과 같다고 할수 있습니다.
ACFE(Association of Certified Fraud Examiners)는 사기 예방 및 방지 (CFE-Fraud-Prevention-and-Deterrence) 자격증 시험을 통해 사기 행위를 예방하고 감지하는 것에 관심이 있는 전문가들에게 제공합니다. 이 자격증은 감사, 회계, 법 집행 또는 리스크 관리와 같은 분야에서 일하는 개인들에게 이상적입니다. 시험은 사기 조사의 원칙, 사기 예방 및 방지, 직무 관련 사기 및 남용, 금융 거래 및 사기 계획, 그리고 사기의 법적 요소와 관련된 여러 주제를 다룹니다.
질문 # 121
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.
정답：A
설명：
* Ethical Responsibilities of a CFE:
* Under the ACFE Code of Professional Ethics, a Certified Fraud Examiner has the responsibility to report all relevant findings honestly and comprehensively, even if no fraud is identified.
* Rule 2 states that CFEs must "perform all professional engagements with due diligence" and report any material findings.
* Expressing Opinions on Deficient Controls:
* CFEs are expected to provide constructive recommendations, including noting control deficiencies that could lead to fraud or operational risks.
* Failing to express an opinion on deficiencies would not align with professional standards of diligence and full disclosure.
* Conclusion:Black is permitted, and indeed encouraged, to express his professional opinion on the deficient controls as part of his ethical obligations.
질문 # 122
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?
정답：C
질문 # 123
According to Silk and Vogel's research, business leaders rationalize legal violations by asserting that compliance with government regulations is too costly and cuts too heavily into company profits.
정답：A
설명：
Research Findings by Silk and Vogel:
* Their research highlights that business leaders often justify non-compliance with regulations by arguing that adhering to such rules significantly increases operational costs and reduces profitability.
Rationalization in Legal Violations:
* This rationalization is consistent with the fraud triangle concept, where rationalization serves as a justification for unethical or illegal actions.
Why A is Correct:
* This accurately represents a common justification for regulatory non-compliance as documented in fraud and compliance research.
질문 # 124
Which of the following best describes the purpose of The National Commission on Fraudulent Financial Reporting (the Treadway Commission)?
정답：C
질문 # 125
Which of the following Is NOT considered a conflict of Interest that Is prohibited under the ACFE Code of Professional Ethics?
정답：D
설명：
* onflicts of Interest Under the ACFE Code of Professional Ethics:
* 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.
* Analysis of Other Options:
* A, C, and D: All are clear conflicts of interest explicitly prohibited under the ACFE Code.
* Conclusion:Option B is not prohibited under the ACFE Code but remains problematic if disclosure does not adequately address independence concerns.
References:ACFE Code of Professional Ethics-conflict of interest provisions.
질문 # 126
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CFE-Fraud-Prevention-and-Deterrence시험대비 최신 공부자료: https://www.itcertkr.com/CFE-Fraud-Prevention-and-Deterrence_exam.html
참고: Itcertkr에서 Google Drive로 공유하는 무료, 최신 CFE-Fraud-Prevention-and-Deterrence 시험 문제집이 있습니다: https://drive.google.com/open?id=1dVIeNNkK0YQwxwULJMlRYXwTtnYDWZZd