CFE-Fraud-Prevention최신업데이트시험공부자료, CFE-Fraud-Prevention적중율높은시험덤프공부

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Fraud Prevention and Deterrence	25%	- Ethics and corporate governance - Anti-fraud policies and procedures - Fraud deterrence strategies and controls - Fraud prevention programs and frameworks - Internal control systems and evaluation - Fraud risk assessment - Monitoring, auditing, and continuous improvement - Fraud risk governance and organizational culture - Whistleblowing and reporting mechanisms

>> CFE-Fraud-Prevention최신 업데이트 시험공부자료 <<

ACFE CFE-Fraud-Prevention 인증 덤프

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최신 Certified Fraud Examiner CFE-Fraud-Prevention 무료샘플문제 (Q223-Q228):

질문 # 223
According to the routine activities theory, all of the following are important elements that influence crime EXCEPT:

A. The lack of accountability for misdeeds
B. The presence of motivated offenders
C. The absence of capable guardians
D. The availability of suitable targets

정답：A

설명：
Routine activities theory identifies three main elements necessary for crime: a motivated offender, a suitable target, and the absence of capable guardians. The lack of accountability for misdeeds is not part of this theory, as it focuses on situational factors that facilitate criminal opportunities rather than broader social or institutional factors.

질문 # 224
As part of its anti-fraud program, Oak Company is outlining the responsibilities of different stakeholders. Who is ultimately responsible for setting the organization's ethical tone?

A. General counsel
B. Fraud examiners
C. Human resources
D. Management

정답：D

설명：
Management is ultimately responsible for setting the ethical tone of an organization, often referred to as the "tone at the top." This tone influences the overall ethical culture, guiding employee behavior and setting the standard for compliance and integrity. While legal, HR, and fraud professionals play supporting roles, it is leadership's responsibility to establish, model, and reinforce ethical conduct.

질문 # 225
Which of the following is one of the four recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

A. Develop a written charter for the audit committee
B. Provide adequate resources and authority to the internal audit function
C. Have a mandatory independent finance committee
D. Assign oversight of the hotline reporting program to company shareholders

정답：B

설명：
The Treadway Commission emphasizes improving internal controls, which include strengthening the internal audit function. Providing adequate resources and authority to the internal audit function ensures that it operates independently and effectively, which is critical for preventing and detecting fraud. The internal audit function can evaluate financial reporting systems, detect irregularities, and provide valuable recommendations for improvement. This recommendation aligns with the goal of reducing fraud and ensuring reliable financial reporting.

질문 # 226
Which of the following is a best practice when assembling a fraud risk assessment team?

A. Team members should have experience in eliciting information.
B. The team should include only external sources.
C. Team members should all have similar skills and perspectives.
D. The size of the team should be limited to four individuals.

정답：A

질문 # 227
Which of the following is a responsibility of an organization's board of directors?

A. Directing employees to organize and execute business activities.
B. Assessing the strategy and underlying purpose of management's decisions and actions.
C. Electing the company shareholders and supervising their decisions and actions.
D. Serving as the intermediary between staff-level employees and management.

정답：B

질문 # 228
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ACFE CFE-Fraud-Prevention 인증시험은 최근 가장 핫한 시험입니다. 인기가 높은 만큼ACFE CFE-Fraud-Prevention시험을 패스하여 취득하게 되는 자격증의 가치가 높습니다. 이렇게 좋은 자격증을 취득하는데 있어서의 필수과목인ACFE CFE-Fraud-Prevention시험을 어떻게 하면 한번에 패스할수 있을가요? 그 비결은 바로KoreaDumps의 ACFE CFE-Fraud-Prevention덤프를 주문하여 가장 빠른 시일내에 덤프를 마스터하여 시험을 패스하는것입니다.

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