CFE-Fraud-Prevention試験の準備方法｜100％合格率のCFE-Fraud-Prevention日本語版受験参考書試験｜有効的なCertified Fraud Examiner - Fraud Prevention and Deterrence Examテストトレーニング

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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 - Ethics and corporate governance - Whistleblowing and reporting mechanisms - Fraud prevention programs and frameworks - Fraud deterrence strategies and controls - Fraud risk assessment - Internal control systems and evaluation - Fraud risk governance and organizational culture - Monitoring, auditing, and continuous improvement

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention 試験問題 (Q143-Q148):

質問 # 143
Which of the following is included in the G20/OECD Principles of Corporate Governance?

A. A request that governments implement effective internal controls to support good corporate governance practices.
B. An emphasis on the importance of timely, accurate, and transparent disclosure mechanisms.
C. Support for the equal treatment of all members of an organization's governing body.
D. A requirement for a corporate governance framework that protects the exercise of management's rights.

正解：A

質問 # 144
In identifying the inherent fraud risks that could apply to the organization, the fraud risk assessment team should discuss:

A. Risks to the organization's reputation
B. All of the above
C. The organization's incentive programs
D. The possibility of management's override of controls

正解：B

質問 # 145
Which of the following is TRUE regarding a background check policy for employees?

A. If a background check was conducted on an employee at the time of hire, then there is no need for management to conduct additional background checks on that employee during their employment.
B. Management should perform a background check on any candidate who will have access to cash, checks, credit card numbers, or other items that are easily stolen.
C. As part of the screening process, management should contact the personal and professional references provided by the job candidate only if they are unsure whether the candidate is being honest.
D. When verifying past employment, management should only ask previous employers to verify the candidate's previous position and dates of employment.

正解：B

質問 # 146
Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?

A. The fraud risk assessment can be effectively conducted by people inside or outside of the organization.
B. To ensure the independence of the team members, a fraud risk assessment must be conducted by a consultant or other external party.
C. The fraud risk assessment is most effective when management's influence on the process is limited
D. If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization, then the assessment process should reflect that belief.

正解：A

解説：
Conducting a Fraud Risk Assessment:
Both internal and external parties can effectively conduct fraud risk assessments.
Internal teams provide organizational insight, while external parties bring objectivity and specialized expertise.

質問 # 147
Fraud risks related to corruption include:

A. Payment of bribes to procure business
B. Fraudulent customer payments
C. Espionage by competitors
D. Reporting revenue in the wrong accounting period

正解：A

解説：
The ACFE manual lists corruption as a major fraud risk category, including "the payment of bribes to secure business advantages or contracts." Bribery is one of the key examples of corrupt practices addressed by anti-corruption standards.

質問 # 148
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