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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Fraud Prevention and Deterrence25%- Anti-fraud policies and procedures
- Whistleblowing and reporting mechanisms
- Fraud risk governance and organizational culture
- Monitoring, auditing, and continuous improvement
- Internal control systems and evaluation
- Fraud risk assessment
- Fraud prevention programs and frameworks
- Ethics and corporate governance
- Fraud deterrence strategies and controls

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最新的 Certified Fraud Examiner CFE-Fraud-Prevention 免費考試真題 (Q283-Q288):

問題 #283
Which of the following is included in the G20/OECD Principles of Corporate Governance?

答案：D

解題說明：
The G20/OECD Principles include:
"Guidance regarding board responsibilities, including establishing appropriate board structures, assigning clear responsibilities, and ensuring board accountability."


問題 #284
In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?

答案：D

解題說明：
Understanding Behavioral Responses:
Positive reinforcement:Increases desired behavior by providing rewards.
Negative reinforcement:Increases desired behavior by removing an unfavorable condition.
Punishment:Reduces undesired behavior by introducing a negative consequence or removing a positive condition.
Application to the Scenario:
Demotion is a punitive action designed to discourage the employee's poor performance, making it an example of punishment.
Conclusion: The manager's action aligns with the concept of punishment.


問題 #285
Blue. Inc. is a specialty retailer of customized shipping containers. The company receives a very large order from Green Company, a new customer from a country that is known to have high corruption risks. Which of the following is MOST ACCURATE regarding the due diligence procedures Blue should perform on Green before proceeding with this transaction?

答案：C

解題說明：
Due Diligence in High-Corruption Risk Transactions:
When operating in high-risk environments, enhanced due diligence is critical. This includes evaluating payment methods, transaction patterns, and the customer's reputation.
Why A is Correct:
Analyzing purchasing patterns and payment methods helps identify red flags such as unusual payment terms or volumes inconsistent with Green's business profile.


問題 #286
"Crimes of the Middle Classes" finds that all the following factors have contributed to the rising problem of economic crime EXCEPT:

答案：B


問題 #287
Which of the following is NOT a purpose served by a professional organization's code of conduct?

答案：D

解題說明：
A professional code of conduct serves as a guideline for ethical behavior, provides benchmarks for decision-making, and facilitates enforcement within the profession.
It does not replace the personal responsibility to exercise individual judgment and consult one's conscience.


問題 #288
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