시험패스에유효한CFE-Fraud-Prevention Dumps인증시험정보

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: White-Collar Crime15–20%- Legal prosecution and sanctions
- Causal factors and opportunity structures
- Definition and characteristics
- Impact on organizations and society
- Organizational vs occupational crime
Topic 2: Fraud Risk Assessment15–20%- Assessment implementation and documentation
- Risk identification methodologies
- Risk analysis and prioritization
Topic 3: Management's Fraud-Related Responsibilities5–10%- Establishing anti-fraud policies
- Oversight and accountability
- Reporting mechanisms
Topic 4: Fraud Prevention Programs15–20%- Communication and training
- Monitoring and continuous improvement
- Designing prevention strategies
Topic 5: Professional Ethics5–10%- Ethical decision-making
- Conflicts of interest and integrity
- ACFE Code of Professional Ethics
Topic 6: Corporate Governance20–25%- Roles of board, management, auditors
- Governance frameworks and principles
  • 1. OECD guidelines
    • 2. Treadway Commission (COSO)
      - Internal control systems
      • 1. COSO five components
        Topic 7: Understanding Criminal Behavior5–10%- Behavior modification principles
        - Theories of crime causation
        • 1. Differential association theory
        • 2. Rational choice and routine activities theory
        • 3. Social control and social learning theory

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        최신 Certified Fraud Examiner CFE-Fraud-Prevention 무료샘플문제 (Q233-Q238):

        질문 # 233
        According to ACFE research, which of the following is TRUE?

        정답：C

        설명：
        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.


        질문 # 234
        Which of the following is NOT a purpose served by a professional organization's code of conduct?

        정답：B

        설명：
        A professional code of conduct serves as a guideline for ethical behavior, provides benchmarks for decision-making, and facilitates enforcement within the profession.
        It does not replace the personal responsibility to exercise individual judgment and consult one's conscience.


        질문 # 235
        During an external audit, the audit team identifies evidence that management has Intentionally manipulated the organization's reported revenue amount However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?

        정답：C

        설명：
        Implications of Management Manipulation:
        Intentional manipulation, even if quantitatively immaterial, raises concerns about the reliability of management representations and the integrity of audit evidence.
        Why Option A is Correct:
        Reassessing the reliability of previously obtained evidence ensures that the auditors address potential biases or systemic issues arising from management's actions.


        질문 # 236
        Which of the following is TRUE regarding International Standard on Auditing (ISA) 240?

        정답：B

        설명：
        ISA 240 (The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) outlines the auditor's responsibility to assess and respond to the risk of material misstatement due to fraud. It does not impose a primary responsibility for fraud prevention and detection upon auditors--that responsibility lies with management (eliminating C). The standard also does not require auditors to actively raise fraud awareness within the organization (eliminating A), nor does it establish requirements for fraud risk management programs for management (eliminating D).


        질문 # 237
        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.

        정답：B

        설명：
        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.


        질문 # 238
        ......

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