CFE-Fraud-Prevention-and-Deterrence復習過去問 & CFE-Fraud-Prevention-and-Deterrence最新関連参考書

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q133-Q138):

質問 # 133
Which of the following is an example of organizational crime?

A. An accounting clerk forging company checks to herself
B. A salesman offering bribes to secure a contract
C. Management of several construction companies engaging In bid rigging
D. A doctor conspiring with patients to Tile false health care insurance claims

正解：C

解説：
* Definition of Organizational Crime:
* Organizational crime involves illegal actions conducted by or on behalf of organizations to benefit the organization or its management.
* Why D is Correct:
* Bid rigging is a classic example of organizational crime, where multiple companies collude to manipulate competitive bidding processes for mutual benefit.
* Why Other Options are Incorrect:
* A, B, and C: These represent individual crimes for personal gain, not organizational-level misconduct.
References for All Questions:
* COSO Internal Control-Integrated Framework.
* Criminological theories and studies on deterrence and organizational crime.
* Diane Vaughan's research on organizational factors contributing to deviance.

質問 # 134
Which of the following is one of the four recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

A. Have a mandatory independent finance committee.
B. Assign oversight of the hotline reporting program to company shareholders.
C. Provide adequate resources and authority to the internal audit function.
D. Develop a written charter for the audit committee.

正解：C

解説：
Comprehensive and Detailed in Depth Explanation:
The Treadway Commission emphasized strengthening the internal audit function as a key fraud deterrent.
This includes ensuring auditors have adequate resources, authority, and independence to carry out their duties.
While formal structures like audit committee charters are useful, the commission specifically focused on functional empowerment of internal audit.
Reference:Fraud Examiners Manual, 2022, Fraud Prevention and Deterrence, Corporate Governance - Section 4.307.

質問 # 135
During an external audit, the audit team identifies evidence that management has intentionally omitted some expenses from the company's financial statements in order to conceal an asset misappropriation scheme. However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?

A. The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement
B. The auditors should assess the need to adjust the nature, timing, and extent of remaining audit procedures based on this evidence.
C. The auditors can ignore the misstatement because the omitted amount is less than the quantitative materiality threshold and therefore immaterial to the audit.
D. The auditors do not need to be concerned with this evidence, as asset misappropriation schemes are not considered relevant or material for external audit purposes.

正解：C

質問 # 136
Which of the following is TRUE regarding the communication of the fraud risk assessment process?

A. All of the above
B. The communication should be visibly disseminated throughout the business
C. The more personalized the communication, the more effective it will be in encouraging employees to participate
D. The communication should be made in a format mat is most appropriate for the culture of the organization

正解：A

質問 # 137
Which of the following is TRUE regarding International Standard on Auditing (ISA) 240?

A. ISA 240 requires auditors to effectively raise awareness about the risk of fraud within the audited organization.
B. ISA 240 establishes auditors as being primarily responsible for the prevention and detection of fraud within an organization.
C. ISA 240 establishes standards regarding the auditor's responsibility to consider fraud in an audit of financial statements.
D. ISA 240 creates requirements for management regarding the establishment of a holistic fraud risk management program.

正解：C

解説：
Comprehensive and Detailed in Depth Explanation:
ISA 240 (The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) outlines the auditor's responsibility to assess and respond to the risk of material misstatement due to fraud. It does not impose a primary responsibility for fraud prevention and detection upon auditors-that responsibility lies with management (eliminating C). The standard also does not require auditors to actively raise fraud awareness within the organization (eliminating A), nor does it establish requirements for fraud risk management programs for management (eliminating D).
Reference:Fraud Examiners Manual, 2022, Fraud Prevention and Deterrence, Auditors' Fraud-Related Responsibilities - Section 4.501.

質問 # 138
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