CFE-Fraud-Prevention인증덤프샘플체험최신버전덤프샘플문제

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Corporate Governance and Ethics	25%	- Code of conduct and compliance programs - Ethical culture and tone at the top
Topic 2: Internal Controls and Fraud Prevention	25%	- Fraud detection and prevention controls - Internal control design and effectiveness
Topic 3: Fraud Prevention Framework	25%	- Fraud risk governance and oversight - Fraud risk assessment processes
Topic 4: Fraud Risk Management and Deterrence	25%	- Monitoring and continuous improvement - Fraud prevention strategies and programs

>> CFE-Fraud-Prevention인증덤프 샘플체험 <<

CFE-Fraud-Prevention퍼펙트 최신버전 자료 & CFE-Fraud-Prevention최신 시험덤프자료

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최신 Certified Fraud Examiner CFE-Fraud-Prevention 무료샘플문제 (Q163-Q168):

질문 # 163
According to behaviorists such as B. F. Skinner, which of the following scenarios is MOST LIKELY to occur when an undesired behavior is punished?

A. The behavior will be permanently suppressed
B. The behavior will return when punishment ceases
C. The behavior will occur more frequently.
D. The behavior will not be affected by the punishment

정답：B

질문 # 164
Which of the following statements is FALSE regarding an organization's fraud risk management program?

A. The responsibility of handling suspected incidents of noncompliance should be delegated to someone outside of the company.
B. There should be measures in place to address failures in the design or operation of anti-fraud controls, as well as fraud occurrences
C. Formal sanctions for intentional noncompliance should be well-publicized throughout the company
D. The program must include mechanisms to monitor and identify breaches in compliance.

정답：A

설명：
Fraud Risk Management Program Requirements:
A fraud risk management program includes mechanisms to detect and respond to noncompliance, sanctions for violations, and measures to address control failures.
Why B is Incorrect:
Responsibility for handling suspected incidents should remain within the organization, typically assigned to compliance officers or internal audit teams. Delegating it to external parties undermines internal governance.

질문 # 165
Which of the following BEST reduces the risk of collusion among employees?

A. Relying solely on segregation of duties
B. Reducing management oversight
C. Eliminating internal audits
D. Independent monitoring and surprise reviews

정답：D

설명：
Collusion can defeat many traditional controls, including segregation of duties. Independent monitoring, data analytics, management reviews, and surprise audits create additional layers of detection that make collusive schemes harder to conceal.

질문 # 166
The theory of differential association is used frequently lo explain white-collar criminality. Which of the following is NOT one of the assertions or principles of differential association?

A. Criminal behavior is learned from other people in a process of communication.
B. Criminal behavior is explained by an individual's general needs and values.
C. Criminal behavior is acquired through participation with intimate personal groups.
D. Criminal behavior is learned using the same mechanisms as other learning

정답：B

설명：
Theory of Differential Association:
This theory suggests that criminal behavior is learned through interaction with others, primarily within intimate groups.
Principles of the theory include:
Learning through communication.
Acquiring criminal knowledge similarly to other forms of learning.
General needs and values, such as poverty or desire for wealth, do not directly explain criminal behavior under this theory. Instead, the behavior is attributed to learned influences from others.

질문 # 167
According to Diane Vaughan. which of the following factors increases an organization's inherent inclination toward committing crime?

A. Management separates employee performance goals from company performance goals
B. Management encourages employee loyalty through social functions
C. All of the above
D. Rewards are given to employees who challenge the status quo

정답：A

설명：
Diane Vaughan's Theory on Organizational Crime:
Vaughan argued that organizational environments prone to crime exhibit a "normalization of deviance," often influenced by management decisions that misalign employee incentives with organizational objectives.
Why C is Correct:
Misaligned goals create conflicting priorities, increasing the likelihood of unethical behavior to meet individual or team objectives.

질문 # 168
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