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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:

Section	Weight	Objectives
Fraud Risk Assessment	15–20%	- Process and methodology - Continuous assessment and improvement - Identifying and prioritizing risks - Risk response and mitigation strategies
Understanding Criminal Behavior	5–10%	- Behavior modification: punishment vs reinforcement - Differential reinforcement, rational choice, routine activities theory - Theories: differential association, social control, social learning
Corporate Governance	5–10%	- Framework and core principles - Definition and key stakeholders - Guidance sources (OECD, Treadway Commission)
Fraud Prevention Programs	15–20%	- Whistleblower systems and reporting channels - Design, implementation, and monitoring - Code of ethics and organizational culture - Training and awareness initiatives
ACFE Code of Professional Ethics	5–10%	- Principles and standards of conduct - Ethical obligations and compliance
White-Collar Crime	15–20%	- Rationalization and control mechanisms - Organizational opportunity and contributing factors - Fraud triangle and occupational fraud trends - Impacts on individuals and society - Organizational vs occupational crime - Prosecution and legal aspects
Management's Fraud-Related Responsibilities	10–15%	- Reporting obligations and accountability - Internal control and oversight duties - Roles in prevention, detection, and deterrence

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q104-Q109):

質問 # 104
Reputational damage is an indirect cost of fraud that can be difficult for organizations to calculate.

A. False
B. True

正解：B

質問 # 105
Which of the following is TRUE regarding an organization s ethics program?

A. To be most effective, access to the organization s ethics policy should be restricted to employees and other internal parties only
B. In designing the ethics program, management should consider whether the organization currently has any ethical leadership issues
C. An effective written ethics policy alone is sufficient to communicate managements ethical philosophy and serve as a comprehensive ethics program
D. All of the above

正解：D

質問 # 106
Which of the following Is TRUE regarding an organization's ethics program?

A. All of the above
B. In designing the ethics program, management should consider whether the organization currently has any ethical leadership Issues
C. An effective written ethics policy alone is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics program
D. To be most effective, access to the organization's ethics policy should be restricted to employees and other Internal parties only

正解：B

質問 # 107
During an external audit of an organization's financial statements. Peter, the external auditor, uncovers significant internal control deficiencies at the audit client's organization. He believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Peter do with regard to these findings?

A. Peter should make a public announcement that he is withdrawing from the audit engagement.
B. Peter should discreetly work with senior management to correct the underlying internal control deficiencies.
C. Peter should report the findings in writing directly to the appropriate regulatory agencies
D. Peter should provide a written communication about the findings to those charged with governance.

正解：D

解説：
Auditor's Responsibility Under ISA Standards:
* ISA 265 requires auditors to communicate significant deficiencies in internal control to those charged with governance in writing.
* This ensures proper corrective actions are taken and maintains transparency in the audit process.
Why B is Correct:
* Written communication to governance authorities is the appropriate course of action to address control deficiencies without breaching confidentiality or overstepping regulatory boundaries.
References:
* ISA 265, "Communicating Deficiencies in Internal Control," supports this approach.

質問 # 108
During an external audit of an organization's financial statements, Saskia, the external auditor, uncovers significant internal control deficiencies at the organization. She believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Saskia do regarding these findings?

A. Saskia should withdraw from the audit engagement immediately and issue a disclaimer on any prior work performed.
B. Saskia should communicate the deficiencies in writing to those charged with governance.
C. Saskia should suspend the current audit engagement and begin a new audit focused on the internal control deficiencies.
D. Saskia should provide a written communication about her findings to the relevant regulatory agencies.

正解：B

解説：
The Auditors' Fraud-Related Responsibilities chapter emphasizes communication with those charged with governance when auditors identify matters relevant to fraud risk, internal control, or material misstatement.
The manual states that if fraud involving management or significant internal control roles is identified or suspected, the auditor must communicate such matters to those charged with governance on a timely basis. It also identifies management's failure to remedy significant deficiencies in internal control as an important fraud risk factor. In parallel, the management responsibilities material explains that internal control deficiencies should be communicated to appropriate parties for corrective action. Taken together, the manual' s framework supports communicating significant deficiencies to those charged with governance rather than immediate withdrawal or automatic reporting to regulators. Therefore, option C is the correct exam response.

質問 # 109
......

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