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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention 試験問題 (Q48-Q53):

質問 # 48
Having specialized departments within a company often increases the overall risk ot traud by the organization.

正解:B

解説:
Risks Associated with Specialized Departments:
While specialization improves efficiency, it can create silos that hinder communication, coordination, and oversight, increasing fraud risk.
Isolated departments may lack cross-functional checks and balances.
Conclusion: Specialized departments often increase fraud risk if not managed with proper controls and oversight.


質問 # 49
Which of the following is one of the components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management--Integrating with Strategy and Performance?

正解:B


質問 # 50
A company's anti-fraud controls are well designed, but management rarely enforces them and routinely ignores policy violations. Which statement is MOST accurate?

正解:B

解説:
Controls are effective only when consistently enforced. Employees quickly recognize when management tolerates violations, which weakens deterrence and increases opportunity. A strong control environment requires both proper design and active enforcement by leadership.


質問 # 51
According to ACFE research, which of the following is TRUE regarding prosecutions of white- collar criminals?

正解:A

解説:
The ACFE has found that terminating the employee involved in fraud is the most common internal response to substantiated cases. While many fraud cases are handled internally without being referred to law enforcement, this is often due to concerns such as reputational damage or cost considerations rather than a lack of evidence.


質問 # 52
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal control as:

正解:C

解説:
The COSO definition of internal control is:
"A process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance." This is the formal and widely accepted COSO definition.


質問 # 53
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