試験の準備方法-有難いCFE-Fraud-Prevention資格講座試験-ハイパスレートのCFE-Fraud-Prevention関連復習問題集

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Fraud Prevention and Deterrence	25%	- Whistleblowing and reporting mechanisms - Fraud risk assessment - Internal control systems and evaluation - Anti-fraud policies and procedures - Fraud risk governance and organizational culture - Monitoring, auditing, and continuous improvement - Fraud prevention programs and frameworks - Fraud deterrence strategies and controls - Ethics and corporate governance

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention 試験問題 (Q220-Q225):

質問 # 220
Green, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding her business contract with her professional partners. Which of the following sources of guidance would be considered the lowest level of reference to help Green in determining the most ethical course of action?

A. Guidance from her family and friends
B. The ACFE Code of Professional Ethics
C. Contract law
D. Philosophical principles related to ethics

正解：A

解説：
Family and friends: While valuable for personal advice, they are the lowest reference point in determining professional ethics.

質問 # 221
Rhys, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at Marvel Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, Marvel's management asked Rhys to state in his official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. Which of the following is TRUE regarding the ACFE Code of Professional Ethics in this situation?

A. The ACFE Code of Professional Ethics allows Rhys to comply with management's request only if he can find another CFE to co-sign his report.
B. The ACFE Code of Professional Ethics allows Rhys to comply with management's request without limitations.
C. The ACFE Code of Professional Ethics absolutely prohibits Rhys from complying with management's request.
D. The ACFE Code of Professional Ethics allows Rhys to comply with management's request only if the company has liability insurance to cover an incorrect assertion.

正解：C

質問 # 222
Management at ABC Corp. is assessing the company's ethical tone and how it affects the organization's fraud risk. To MOST EFFECTIVELY reinforce an anti-fraud culture, management should:

A. Create an environment in which employees are dissuaded from challenging management's decisions
B. All of the above
C. Use a checklist of initiatives to make sure all the elements of a strong tone at the lop are in place
D. Visibly adhere to the same set of ethics policies that is required of all employees

正解：D

解説：
Management must set a strong example by adhering to the same ethical standards as employees.
Visible adherence builds trust and reinforces an anti-fraud culture.

質問 # 223
Professional auditing standards require that auditors incorporate an "element of unpredictability" in the selection of auditing procedures to be performed.

A. False
B. True

正解：B

解説：
Professional Auditing Standards Requirement:
Standards such as the International Standards on Auditing (ISA) and Generally Accepted Auditing Standards (GAAS) require auditors to include elements of unpredictability in their audit procedures to reduce the risk of fraud.
Purpose of Unpredictability:
By varying the scope, timing, and extent of audits, auditors prevent potential fraudsters from anticipating audit procedures and adjusting their behavior.
Why A is Correct:
This aligns with established auditing principles to enhance fraud detection and maintain audit integrity.

質問 # 224
According to International Organization for Standardization (ISO) 31000:2018, an effective and efficient risk management program contains all of the following principles EXCEPT:

A. The program is static and consistent, even during times of organizational change.
B. The program takes human and cultural factors into account.
C. The program facilitates continuous improvement.
D. The program is customized and proportionate to the organization's operations and objectives.

正解：A

質問 # 225
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CFE-Fraud-Prevention試験問題は高品質であり、試験に簡単かつ正常に合格するのに役立ちます。 CFE-Fraud-Prevention試験の質問により、99％の合格率と高いヒット率が得られるため、ACFE試験に合格できないことを心配する必要はありません。当社のCFE-Fraud-Prevention試験トレントは、専門家によって編集され、経験豊富な専門家によって承認され、理論と実践の開発状況に応じて更新されます。当社のCFE-Fraud-Preventionガイドトレントは、試験をシミュレートしてタイミング機能を向上させることができます。

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