CFE-Fraud-Prevention-and-Deterrence復習テキスト: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam大歓迎問題集CFE-Fraud-Prevention-and-Deterrence試験対応

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

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q96-Q101):

質問 # 96
The existence of many specialized departments within a company generally decreases the overall risk of fraud within the organization.

正解：B

解説：
* Impact of Specialized Departments on Fraud Risk:While specialization improves operational efficiency, it can also create silos, reducing oversight and coordination. This fragmentation may increase the overall fraud risk.
* Key Considerations:
* Fraud often occurs in areas where controls and communication are weak. Specialized departments may inadvertently facilitate fraud by isolating information.
* Cross-departmental collaboration and centralized controls are essential to mitigate these risks.
* Conclusion:The existence of many specialized departments increases the risk of fraud if not properly managed.


質問 # 97
Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.

正解：B

解説：
Professional Auditing Standards:
* Standards such as ISA and GAAS emphasize the need for "unpredictability" in audit procedures to prevent fraudulent actors from anticipating audit actions.
Why B is Correct:
* Predictability undermines the effectiveness of audits by allowing individuals to manipulate activities in areas repeatedly tested in the same way.
References:
* ISA standards on fraud risk highlight the importance of incorporating unpredictability in audit approaches.


質問 # 98
Timothy, a new Certified Fraud Examiner (CFE), has been tasked with his first fraud examination engagement. To exercise appropriate professional skepticism as he conducts the engagement, Timothy should:

正解：A


質問 # 99
Aaron, a government auditor, is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions. Which of the following is TRUE regarding Aaron's consideration of fraud during this engagement?

正解：C

解説：
Comprehensive and Detailed in Depth Explanation:
Government auditors typically cannot unilaterally withdraw from an audit engagement, even in cases where fraud is identified. Public-sector audits often follow mandates from higher authorities or statutes that require the auditor to continue and report findings to oversight bodies. Additionally, fraud and abuse (including misconduct and misuse of assets) are relevant to government audits under ISSAIs, contrary to A and B.
Option D is incorrect because public-sector audit objectives are often broader, encompassing compliance, performance, and integrity aspects.


質問 # 100
According to ACFE research, which of the following is TRUE?

正解：C

解説：
The White-Collar Crime chapter summarizes ACFE research on occupational fraud perpetrators. In the section addressing perpetrators' criminal backgrounds, the manual states that the vast majority of occupational fraudsters have no prior history of criminal fraud convictions and notes that only a small percentage had previously been convicted of a fraud-related offense. It concludes from these findings that most occupational fraudsters are first-time offenders. The manual also explains elsewhere that owners and executives tend to cause much larger median losses than lower-level employees, which eliminates option D. Because the question asks which statement is true according to ACFE research, the best answer is that most employees who commit occupational fraud are first-time offenders. This is a recurring finding in ACFE studies cited by the manual.


質問 # 101
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