높은통과율CFE-Fraud-Prevention-and-Deterrence최신시험기출문제모음공부문제

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

Section	Objectives
Topic 1: Fraud Prevention and Deterrence	- Management's Role 1. Fraud risk assessment 2. Building anti-fraud programs - Ethics 1. Ethical considerations in fraud examination - Auditors' Role 1. Fraud detection responsibilities - Corporate Governance 1. Roles and responsibilities 2. Internal controls 3. Board oversight

Section

Objectives

Topic 1: Fraud Prevention and Deterrence

- Management's Role

1. Fraud risk assessment
2. Building anti-fraud programs

- Ethics

1. Ethical considerations in fraud examination

- Auditors' Role

1. Fraud detection responsibilities

- Corporate Governance

1. Roles and responsibilities
2. Internal controls
3. Board oversight

>> CFE-Fraud-Prevention-and-Deterrence최신 시험 기출문제 모음 <<

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최신 Certified Fraud Examiner CFE-Fraud-Prevention-and-Deterrence 무료샘플문제 (Q232-Q237):

질문 # 232
Luis, the internal audit manager for Oak Corporation, is working to formally incorporate the company's fraud risk assessment into its audit process. Which of the following is NOT a way that Oak's audit team should use the fraud risk assessment process and results as part of their audits?

A. To inform the development of audit programs for areas that have been identified as having a high risk of fraud.
B. To validate whether the organization is appropriately managing moderate-to-high fraud risks.
C. To design audit tests to evaluate whether fraud risk controls are operating effectively.
D. To confirm whether there is conclusive evidence that fraud is occurring within the company.

정답：D

질문 # 233
The internal auditor's fraud-related responsibilities include which of the following?

A. Establishing and maintaining effective anti-fraud controls at a reasonable cost
B. Evaluating indicators of fraud and deciding whether any further action is necessary or whether an investigation should be recommended
C. Overseeing management's actions to manage fraud risks
D. Obtaining reasonable assurance that the organization's financial statements are free of material misstatements caused by fraud

정답：B

설명：
* Internal Auditor's Role in Fraud Risk Management:
* Internal auditors are not directly responsible for establishing or maintaining anti-fraud controls (Option D). This responsibility lies with management.
* They are also not responsible for obtaining reasonable assurance that financial statements are free of fraud (Option A). This is the role of external auditors.
* Oversight of management's fraud risk actions (Option B) is primarily a governance role, not the auditor's direct responsibility.
* Internal auditors focus on identifying and assessing fraud risks, evaluating controls, and recommending further action when necessary.
* Conclusion:Option C aligns with the internal auditor's responsibilities as per the standards outlined in the ACFE's fraud risk management framework.
References:ACFE documentation on internal auditing responsibilities and fraud risk assessments.

질문 # 234
Which of the following is FALSE regarding the discussion about the financial statements susceptibility to fraud that auditors are required to have under International Standard on Auditing (ISA) 240?

A. The audit team should consider factors that provide the opportunity for fraud.
B. A The audit team should discuss how management could conceal fraud
C. The audit team should focus solely on how the company's assets could be misappropriated
D. The audit team should consider whether the organizational culture might enable the rationalization of fraud

정답：D

질문 # 235
Which of the following Is NOT a way that an organization's fraud risk assessment should be Incorporated Into the audit process?

A. It should be used to replace the auditor's own identification and assessment of fraud risks.
B. It should be used to design audit tests to evaluate whether the controls are operating effectively.
C. it should be used to increase awareness in the development of audit programs for areas that have been identified as having a moderate-to-high risk of fraud.
D. It should be used to assess whether there is a moderate-to-high risk of management overriding controls within the moderate-to-high fraud risk areas.

정답：A

질문 # 236
Glenda. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:

A. Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.
B. Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.
C. Automatically designate the accounts receivable department as a high-risk area.
D. Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.

정답：A

설명：
* Impartiality in Fraud Risk Assessment:
* As the lead on the fraud risk assessment, Glenda must maintain objectivity and avoid the appearance of bias.
* Her history of disagreements with Bridgette creates a potential conflict of interest, which could compromise the assessment's credibility.
* Why Option D is Correct:
* Assigning the accounts receivable department's assessment to another individual eliminates the risk of perceived or actual bias.
* Analysis of Other Options:
* A. Confrontation: Not appropriate during a professional assessment.
* B. Including disagreements: Personal conflicts should not influence risk evaluations.
* C. Automatic high-risk designation: This lacks a factual basis and undermines objectivity.
* Conclusion:Option D ensures objectivity and credibility in the fraud risk assessment.
References:ACFE guidelines on objectivity in fraud risk assessment.

질문 # 237
......

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