CFE-Fraud-Prevention最新知識、CFE-Fraud-Prevention試験解答

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention 試験問題 (Q280-Q285):

質問 # 280
Which of the following Is NOT a way that an organization's fraud risk assessment should be Incorporated Into the audit process?

A. it should be used to increase awareness in the development of audit programs for areas that have been identified as having a moderate-to-high risk of fraud.
B. It should be used to replace the auditor's own identification and assessment of fraud risks.
C. It should be used to design audit tests to evaluate whether the controls are operating effectively.
D. It should be used to assess whether there is a moderate-to-high risk of management overriding controls within the moderate-to-high fraud risk areas.

正解：B

解説：
Integration of Fraud Risk Assessment in Audits:
The fraud risk assessment provides valuable input but does not replace the auditor's independent responsibility to identify and assess fraud risks.
Why B is Correct:
Professional auditing standards require auditors to perform their own risk assessments, and the fraud risk assessment is only a tool to enhance this process.

質問 # 281
Based on research regarding the criminogenic tendencies of organizations, employees are more likely to engage in fraudulent behavior when given a direct order to do so by a superior due to an inherent desire to obey people in positions of authority.

A. False
B. True

正解：B

質問 # 282
International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the establishment of anti-fraud internal controls within an organization.

A. False
B. True

正解：A

解説：
ISA 240 and Auditors' Responsibilities:
ISA 240 clarifies that the responsibility for establishing and maintaining internal controls rests with the organization's management, not the auditors.
Auditors are responsible for evaluating the adequacy of internal controls and assessing fraud risks during an audit.
Why B is Correct:
Management is accountable for designing anti-fraud controls, while auditors provide oversight and recommendations based on their assessments.

質問 # 283
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 acquired through participation with intimate personal groups.
B. Criminal behavior is learned from other people in a process of communication.
C. Criminal behavior is learned using the same mechanisms as other learning
D. Criminal behavior is explained by an individual's general needs and values.

正解：D

解説：
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.

質問 # 284
Who is ultimately responsible for responding appropriately to instances of fraud within an organization?

A. Internal auditors
B. Management
C. The audit committee
D. General counsel

正解：B

解説：
Fraud Response Responsibilities:
Management is responsible for responding to fraud because they oversee the organization's operations, culture, and compliance frameworks.
Other parties, such as internal auditors and the audit committee, provide oversight and recommendations but do not directly implement responses.
Conclusion: Management has the ultimate responsibility for responding appropriately to fraud.

質問 # 285
......

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