최신업데이트버전CFE-Fraud-Prevention최고품질덤프문제보기덤프문제

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Fraud Risk Management and Deterrence25%- Fraud prevention strategies and programs
- Monitoring and continuous improvement
Topic 2: Fraud Prevention Framework25%- Fraud risk assessment processes
- Fraud risk governance and oversight
Topic 3: Corporate Governance and Ethics25%- Code of conduct and compliance programs
- Ethical culture and tone at the top
Topic 4: Internal Controls and Fraud Prevention25%- Internal control design and effectiveness
- Fraud detection and prevention controls

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CFE-Fraud-Prevention 덤프 ACFE 인증

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최신 Certified Fraud Examiner CFE-Fraud-Prevention 무료샘플문제 (Q58-Q63):

질문 # 58
"Crimes of the Middle Classes" finds that all the following factors have contributed to the rising problem of economic crime EXCEPT:

정답：B


질문 # 59
Professional auditing standards require that auditors incorporate an "element of unpredictability" in the selection of auditing procedures to be performed.

정답：B

설명：
Professional Auditing Standards Requirement:
Standards such as the International Standards on Auditing (ISA) and Generally Accepted Auditing Standards (GAAS) require auditors to include elements of unpredictability in their audit procedures to reduce the risk of fraud.
Purpose of Unpredictability:
By varying the scope, timing, and extent of audits, auditors prevent potential fraudsters from anticipating audit procedures and adjusting their behavior.
Why A is Correct:
This aligns with established auditing principles to enhance fraud detection and maintain audit integrity.


질문 # 60
During an external audit of an organization's financial statements, Saskia, the external auditor, uncoverssignificant internal control deficiencies at the organization. She believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Saskia do regarding these findings?

정답：C

설명：
ISA 265 requires that significant deficiencies in internal control identified during an audit be communicated in writing to those charged with governance. The auditor is not obligated to inform regulatory agencies unless required by law (eliminating A). Internal control audits are not separate engagements under standard financial statement audits (eliminating B). Withdrawalfrom the engagement is a last resort and only appropriate under severe circumstances beyond internal control issues (eliminating D).


질문 # 61
While, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination She did not find fraud, but. In White's opinion, there were several internal control deficiencies that, if not remediated, could facilitate the occurrence of fraud Under the ACFE Code of Professional Ethics.
White may include her opinion on the controls in her report to management.

정답：B

설명：
CFEs are obligated to report material findings, including deficiencies that may facilitate fraud, even if no fraud is found.
Providing such insights aligns with the principles of due diligence and professional responsibility.
Professional Reporting Practices:
Including opinions on internal control deficiencies adds value to the examination and supports fraud prevention efforts.
Conclusion: White may include her opinion on control deficiencies in her report.


질문 # 62
During an external audit, the audit team identifies evidence that management has intentionally omitted some expenses from the company's financial statements in order to conceal an asset misappropriation scheme. 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：
Responsibility of Auditors:
Under International Standards on Auditing (ISA) 240, auditors are required to investigate any indications of fraud, regardless of the materiality of the misstatement.
Evidence of intentional misstatements indicates the potential for broader fraudulent activity, necessitating a reassessment of audit procedures.
Importance of Fraud Indicators:
Even if the misstatement does not exceed the materiality threshold, it represents a significant risk factor that could compromise the reliability of the financial statements.
Why B is Correct:
Adjusting audit procedures ensures that the audit team addresses the broader implications of the fraud risk while maintaining professional skepticism and compliance with auditing standards.


질문 # 63
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