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

Section	Weight	Objectives
Topic 1: Fraud Prevention Programs	15–20%	- Training and awareness initiatives - Code of ethics and organizational culture - Whistleblower systems and reporting channels - Design, implementation, and monitoring
Topic 2: Understanding Criminal Behavior	5–10%	- Behavior modification: punishment vs reinforcement - Differential reinforcement, rational choice, routine activities theory - Theories: differential association, social control, social learning
Topic 3: ACFE Code of Professional Ethics	5–10%	- Principles and standards of conduct - Ethical obligations and compliance
Topic 4: Management's Fraud-Related Responsibilities	10–15%	- Reporting obligations and accountability - Roles in prevention, detection, and deterrence - Internal control and oversight duties
Topic 5: Fraud Risk Assessment	15–20%	- Risk response and mitigation strategies - Continuous assessment and improvement - Identifying and prioritizing risks - Process and methodology
Topic 6: Corporate Governance	5–10%	- Definition and key stakeholders - Guidance sources (OECD, Treadway Commission) - Framework and core principles
Topic 7: White-Collar Crime	15–20%	- Fraud triangle and occupational fraud trends - Organizational vs occupational crime - Rationalization and control mechanisms - Organizational opportunity and contributing factors - Impacts on individuals and society - Prosecution and legal aspects

>> CFE-Fraud-Prevention-and-Deterrence必殺問題集 <<

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q135-Q140):

質問 # 135
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?

A. Monitoring
B. Information and communication
C. Control environment
D. Independent oversight

正解：D

解説：
COSO Internal Control Framework Components:
* The five components are:
* Control Environment
* Risk Assessment
* Control Activities
* Information and Communication
* Monitoring Activities
Why C is Correct:
* Independent oversight, while important in governance, is not explicitly listed as one of the five COSO components. It may relate to broader governance structures but is not a core component of the internal control framework.
References:
* COSO Internal Control-Integrated Framework.

質問 # 136
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A. Professional skepticism means beginning all assignments with the belief that something is amiss.
B. Fraud examiners should not relax their skeptical attitudes under any circumstances.
C. Professional skepticism involves maintaining a mindset that no fraud has occurred
D. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.

正解：B

解説：
Professional Skepticism Defined:
Professional skepticism is an attitude that includes a questioning mind and a critical assessment of evidence.
Fraud examiners must remain vigilant to indications of potential fraud throughout an engagement.
Consistent Application:
ACFE standards emphasize that skepticism should be applied consistently, even if initial findings do not indicate fraud, to avoid overlooking potential risks.
Why D is Correct:
Relaxing skepticism can lead to missed evidence or poor judgment, undermining the examination's effectiveness.

質問 # 137
According to ACFE research, which of the following is TRUE regarding the three major categories of occupational fraud?

A. Identity theft is both the most common and costliest category of occupational fraud.
B. Financial statement fraud schemes are the most common category of occupational fraud.
C. Asset misappropriation schemes are the most common category of occupational fraud.
D. Corruption schemes are the costliest category of occupational fraud.

正解：C

解説：
ACFE research indicates that asset misappropriation schemes, such as theft of cash or inventory, are the most common type of occupational fraud. While they are frequent, they typically result in lower financial losses compared to corruption or financial statement fraud, which are less common but can cause greater financial damage.

質問 # 138
Green, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding her business contract with her professional partners. Which of the following sources of guidance would be considered the lowest level of reference to help Green in determining the most ethical course of action?

A. Contract law
B. Guidance from her family and friends
C. Philosophical principles related to ethics
D. The ACFE Code of Professional Ethics

正解：B

解説：
* Hierarchy of Ethical Guidance Sources:
* A. Contract law: Provides legal guidance on business agreements.
* C. ACFE Code of Professional Ethics: Offers specific ethical standards for fraud examiners.
* D. Philosophical principles: Offer foundational guidance on ethics.
* B. Family and friends: While valuable for personal advice, they are the lowest reference point in determining professional ethics.
* Conclusion:Guidance from family and friends is the lowest level of reference for determining ethical actions.

質問 # 139
Gregory, an internal auditor, and Brandon, the company's purchasing manager, have had several heated disagreements over purchasing procedures and policies. Gregory has just been told that he will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Gregory should:

A. Automatically designate the purchasing function as a high-risk area.
B. Include his disagreements with Brandon as a factor when assessing the risk of fraud in the purchasing function.
C. Have someone else perform the fraud risk assessment work related to the purchasing function
D. Confront Brandon about the disagreements and discuss how they increase the organization's risk of fraud-

正解：B

質問 # 140
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