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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

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最新的 Certified Fraud Examiner CFE-Fraud-Prevention 免費考試真題 (Q16-Q21):

問題 #16
Which of the following is the BEST reason to perform fraud risk assessments periodically?

A. Regulations prohibit reassessment
B. Fraud risks remain constant over time
C. External audits eliminate the need for updates
D. Business processes, personnel, and risks change over time

答案：D

解題說明：
Organizations evolve continuously through growth, restructuring, technology changes, and personnel turnover. Periodic assessments help identify new vulnerabilities and ensure controls remain effective against emerging fraud risks.

問題 #17
Which of the following is NOT explicitly prohibited by the ACFE Code of Professional Ethics?

A. Participating in an activity where there is an undisclosed conflict of interest
B. Engaging in behavior that is against the law
C. Drawing conclusions based upon evidence
D. Acting in a way that could be deemed unethical by the industry

答案：C

解題說明：
ACFE Code of Professional Ethics Overview:
The Code explicitly prohibits unethical behavior, undisclosed conflicts of interest, and illegal activities. However, drawing evidence-based conclusions is encouraged as part of professional practice.
Why B is Correct:
Drawing conclusions based on evidence is central to the fraud examination process and is explicitly supported by ACFE standards.

問題 #18
Alicia, a government auditor, is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions. Which of the following is TRUE regarding Alicia's consideration of fraud during this engagement?

A. If Alicia identifies fraud during the audit engagement, she must immediately withdraw from the engagement.
B. Alicia must comply with the requirements found in International Standard on Auditing 240 as they apply to both private- and public-sector audits.
C. Alicia should focus on potential fraud and does not need to consider the possibility of abuse or other misconduct during the audit engagement.
D. In conducting the audit, Alicia's objectives are likely narrower than those of a private-sector financial statement audit.

答案：B

解題說明：
Government auditors, like their private-sector counterparts, must adhere to International Standard on Auditing (ISA) 240, which provides guidance on the auditor's responsibilities related to fraud.
This standard applies to both private- and public-sector audits, emphasizing the importance of addressing risks of material misstatement due to fraud. Alicia must carefully evaluate fraud risks and incorporate relevant procedures, as mandated by ISA 240, ensuring a comprehensive audit approach.

問題 #19
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. Human resources
B. Management
C. Fraud examiners
D. General counsel

答案：B

解題說明：
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.

問題 #20
Which of the following theories suggests that, when considering the possibility of violating a law.
people are likely to ask themselves. "What will my spouse think if they find out?"

A. Operant theory
B. Behavioral theory
C. Cognitive theory
D. Social control theory

答案：D

解題說明：
Social Control Theory Overview:
This theory posits that individuals consider social and personal relationships when deciding whether to commit a crime. They reflect on the potential consequences of their actions on their relationships and social standing.
Application to the Scenario:
The question of "What will my spouse think?" aligns directly with social control theory, as it involves weighing personal consequences within a social context.

問題 #21
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