CFE-Fraud-Prevention Prüfungsfragen Prüfungsvorbereitungen, CFE-Fraud-Prevention Fragen und Antworten, 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 Risk Assessment	15–20%	- Assessment implementation and documentation - Risk identification methodologies - Risk analysis and prioritization
Topic 2: Fraud Prevention Programs	15–20%	- Monitoring and continuous improvement - Communication and training - Designing prevention strategies
Topic 3: White-Collar Crime	15–20%	- Causal factors and opportunity structures - Impact on organizations and society - Legal prosecution and sanctions - Organizational vs occupational crime - Definition and characteristics
Topic 4: Corporate Governance	20–25%	- Roles of board, management, auditors - Governance frameworks and principles 1. OECD guidelines 2. Treadway Commission (COSO) - Internal control systems 1. COSO five components
Topic 5: Understanding Criminal Behavior	5–10%	- Theories of crime causation 1. Social control and social learning theory 2. Differential association theory 3. Rational choice and routine activities theory - Behavior modification principles
Topic 6: Management's Fraud-Related Responsibilities	5–10%	- Establishing anti-fraud policies - Oversight and accountability - Reporting mechanisms
Topic 7: Professional Ethics	5–10%	- ACFE Code of Professional Ethics - Conflicts of interest and integrity - Ethical decision-making

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam CFE-Fraud-Prevention Prüfungsfragen mit Lösungen (Q75-Q80):

75. Frage
Which of the following scenarios would MOST LIKELY be considered a violation of the ACFE Code of Professional Ethics?

A. All of the above are violations.
B. Eric, a CFE, accepted a fraud examination assignment and then instructed his employee to assess the company's accounts receivable for indications of fraud. He accepted the employee's work that showed no evidence of fraud without conducting his own assessment. However, the employee missed some key information, causing Eric to fail to uncover a costly fraud scheme.
C. Grace, a CFE, uncovered internal control deficiencies that were material but unrelated to the financial statement fraud she was investigating. In her final report to management, Grace included information about the deficiencies despite their being unrelated to the situation she was hired to investigate.
D. Mae, a CFE, was hired by a client to conduct a fraud examination but found nothing unusual. A year later, she received a legal order from the local prosecutor's office to provide the client's file.
Mae complied with the court order despite not having the client's authorization to provide the file.

Antwort: A

Begründung:
Each scenario involves violations of the ACFE Code of Professional Ethics including unauthorized disclosure, failure to exercise due professional care, and inclusion of information outside of the scope of the engagement.
"CFEs must demonstrate a commitment to integrity and objectivity, avoid conflicts of interest, perform assignments with due diligence, and comply with lawful orders, balancing client confidentiality with legal obligations."

76. Frage
According to Diane Vaughan, which of the following factors increases an organization's inherent inclination toward committing crime?

A. All of the above
B. Management links employee performance goals with company performance goals
C. Management seeks out diversity in attitudes and perspectives when hiring employees
D. Rewards are given to employees who challenge the status quo

Antwort: B

Begründung:
Vaughan highlights that linking employee performance goals with company goals can create undue pressure, fostering an environment where unethical behavior becomes rationalized.

77. Frage
Which of the following is a TRUE statement regarding the components of the Committee of Sponsoring Organizations of the Treadway Commission's COSO Internal Control--Integrated Framework the Framework?

A. The Framework identifies 12 components of internal control that must all be in place for the internal control system to be effective.
B. Determining the effectiveness of an organization's internal control system involves assessing whether all of the identified components are operating together in an integrated manner.
C. Determining the effectiveness of an organization's internal control system involves assessing whether the identified components meet minimum regulatory requirements.
D. Ethical culture is one of the primary components of internal control identified in the Framework.

Antwort: B

Begründung:
The manual explains that COSO's Internal Control--Integrated Framework contains five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. It then states that the effectiveness of internal controls can be determined by assessing whether each of the five components is in place and functioning effectively and whether the five components are operating together in an integrated manner. That language directly supports option B. Ethical culture is important, but it is not listed as one of the five primary COSO components. Likewise, the framework does not define effectiveness simply by reference to minimum regulatory requirements, and it does not identify 12 components. Accordingly, option B is the accurate statement under the manual.

78. Frage
Which of the following statements is MOST ACCURATE regarding an effective system of anti- fraud controls?

A. It prioritizes implementing detective controls over preventive controls.
B. It deters fraudsters by increasing the perception that fraud will be detected.
C. It fully eliminates the risk of fraud by removing opportunities for misbehavior.
D. It focuses more on preventive controls than detective controls.

Antwort: B

79. Frage
Effectively documenting and communicating organizational hierarchies, including the proper flow of information, can be a helpful tool in preventing fraud.

A. False
B. True

Antwort: B

Begründung:
Importance of Documenting Organizational Hierarchies:
Clearly defined hierarchies help establish accountability, delineate responsibilities, and ensure the proper flow of information, reducing opportunities for fraud.
It minimizes ambiguity in roles and reporting lines, which are often exploited in fraudulent schemes.
Preventive Value:
By ensuring that employees know whom to report to and how to escalate concerns, organizations foster transparency and reduce fraud risk.
Conclusion: Proper documentation and communication of hierarchies are effective tools in fraud prevention.

80. Frage
......

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