CFE-Fraud-Prevention인증시험대비자료시험기출문제

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Management's Fraud-Related Responsibilities5–10%- Reporting mechanisms
- Establishing anti-fraud policies
- Oversight and accountability
Understanding Criminal Behavior5–10%- Theories of crime causation
  • 1. Social control and social learning theory
  • 2. Differential association theory
  • 3. Rational choice and routine activities theory
- Behavior modification principles
Professional Ethics5–10%- Ethical decision-making
- ACFE Code of Professional Ethics
- Conflicts of interest and integrity
Corporate Governance20–25%- Internal control systems
  • 1. COSO five components
    - Governance frameworks and principles
    • 1. Treadway Commission (COSO)
      • 2. OECD guidelines
        - Roles of board, management, auditors
        Fraud Prevention Programs15–20%- Monitoring and continuous improvement
        - Designing prevention strategies
        - Communication and training
        White-Collar Crime15–20%- Organizational vs occupational crime
        - Impact on organizations and society
        - Legal prosecution and sanctions
        - Causal factors and opportunity structures
        - Definition and characteristics
        Fraud Risk Assessment15–20%- Assessment implementation and documentation
        - Risk identification methodologies
        - Risk analysis and prioritization

        >> CFE-Fraud-Prevention인증시험대비자료 <<

        CFE-Fraud-Prevention완벽한 덤프 & CFE-Fraud-Prevention질문과 답

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        최신 Certified Fraud Examiner CFE-Fraud-Prevention 무료샘플문제 (Q135-Q140):

        질문 # 135
        Grace, a Certified Fraud Examiner (CFE), has accepted her first fraud examination engagement.
        Before beginning the investigation, she reviews the ACFE Code of Professional Ethics to ensure that her behavior will comply with the Code. Which of the following actions is explicitly prohibited by the ACFE Code of Professional Ethics?

        정답：B

        설명：
        The ACFE Code of Professional Ethics explicitly prohibits CFEs from participating in activities that create undisclosed conflicts of interest. This ensures that the examiner's objectivity and independence remain intact throughout the investigation. While CFEs are allowed to provide professional opinions based on evidence and engage in legal activities, they must always disclose any potential conflicts of interest.


        질문 # 136
        XYZ, Inc. Is a specialty retailer of high-end ergonomic office furniture. The company receives a very large order from ABC Company, a new customer in a different country that wants to pay on credit. Which of the following is MOST ACCURATE regarding the due diligence procedures XYZ should perform on ABC before proceeding with this transaction?

        정답：B

        설명：
        Before extending credit, it is critical to assess the financial stability of the new customer to mitigate credit risk.
        Examining net worth provides a direct measure of ABC's ability to fulfill financial obligations.


        질문 # 137
        Which red flag is MOST commonly associated with corruption schemes?

        정답：B

        설명：
        Corruption schemes often involve inappropriate relationships between employees and third parties. Unusually close vendor relationships may indicate bribery, kickbacks, conflicts of interest, or favoritism that compromise objective business decisions.


        질문 # 138
        Joanna is leading the fraud risk assessment process for her organization. Which of the following considerations about the fraud risk assessment process is MOST ACCURATE and should be incorporated into Joanna's plans?

        정답：D

        설명：
        Fraud risk assessments can be effectively conducted by internal personnel or external consultants. The key is that they must be conducted objectively and with due professional care.
        There is no requirement that they be conducted only externally (eliminating A), nor should biases about the improbability of fraud influence the assessment scope (eliminating B). Management involvement can be helpful when balanced appropriately--it should not be unduly limited (eliminating D).


        질문 # 139
        Julia, an internal auditor, is formalizing a process to evaluate the effectiveness of the company's control system over time, including both ongoing evaluations and periodic separate evaluations.
        Julia's initiative BEST pertains to which component of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control--Integrated Framework?

        정답：B

        설명：
        The COSO framework outlines monitoring as one of its five core components, which involves evaluating the effectiveness of internal controls over time. Monitoring includes both ongoing evaluations and separate evaluations, which is exactly what Julia is initiating. This distinguishes monitoring (correct) from control activities (which pertain to execution of policies), risk assessment (which identifies and analyzes risks), and control environment (which is the tone at the top).


        질문 # 140
        ......

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