CFE-Fraud-Prevention-and-Deterrenceテスト資料、CFE-Fraud-Prevention-and-Deterrence日本語解説集

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ACFEは、詐欺とホワイトカラー犯罪との戦いに専念するグローバルな組織です。この組織は、詐欺試験の分野の専門家にトレーニング、教育、および認証プログラムを提供しています。 CFE-FRAUD予防および抑止試験は、詐欺試験の分野で最も尊敬される認定の1つであり、世界中の雇用主によって認識されています。

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q250-Q255):

質問 # 250
Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

A. Management should tailor the detailed objectives of the fraud risk management program to the organization's specific needs and goals.
B. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.
C. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.
D. Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.

正解：B

解説：
* Defining Fraud Risk Management Objectives:
* Management should focus on tailoring objectives to the organization's needs, examining past fraud incidents, and balancing costs with benefits. Assigning a quantitative measure to risk appetite, while potentially useful, is not a requirement for effective fraud risk management.
* Analysis of Options:
* A. Examining previous frauds: This helps identify vulnerabilities and design controls.
* B. Balancing costs and benefits: Essential to ensure the program's efficiency and feasibility.
* D. Tailoring objectives: Necessary for aligning the program with organizational goals.
* Conclusion:Option C is false because assigning a quantitative measure to risk appetite is not mandatory in defining fraud risk management objectives.

質問 # 251
According to the Fraud Risk Management Guide, a joint publication by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the ACFE, under which principle should an organization select, develop, and deploy preventive and detective fraud measures to mitigate the risk of fraud events occurring or not being detected in a timely manner?

A. Fraud risk management monitoring activities.
B. Fraud control activities.
C. Fraud investigation and corrective action.
D. Fraud risk assessment.

正解：B

解説：
The Fraud Risk Management Guide identifies fraud control activities as the principle under which organizations select, develop, and deploy preventive and detective controls. Preventive controls are designed to reduce the opportunity for fraud before it occurs, while detective controls are designed to identify fraud or control failures after they occur. Together, they mitigate the risk that fraud events will happen or go undetected for too long. Option A relates to monitoring the fraud risk management program over time. Option B concerns identifying and assessing fraud risks. Option C concerns investigating suspected fraud and taking corrective action after misconduct is identified. Because the question specifically refers to preventive and detective measures, the correct principle is fraud control activities. Therefore, option D is correct.

質問 # 252
(Cedric is an internal auditor with XYZ Company. Cedric's supervisor, James, is the chief audit executive (CAE) and the fraud risk assessment sponsor. James has tasked Cedric with drafting an email communication regarding XYZ's upcoming fraud risk assessment process. Which of the following is a best practice that Cedric should implement?)

A. Cedric should send a generic communication to the entire staff.
B. Cedric should keep the communication private and share it only with XYZ's board of directors.
C. Cedric's communication should be vague to avoid giving away specifics about the fraud risk assessment process.
D. Cedric's communication should be sent from James's email address.

正解：D

解説：
The Fraud Risk Assessment chapter emphasizes the importance of educating employees and openly promoting the fraud risk assessment process. It also explains that the right sponsor is critical and that an influential leader should formally support and communicate the process. Because James is the chief audit executive and the sponsor, communications about the upcoming assessment should come from him or clearly carry his authority. Sending the message from the sponsor's email address reinforces legitimacy, organizational support, and employee attention. By contrast, keeping the communication limited to the board, making it overly generic, or intentionally vague would undermine the manual's guidance to openly promote the process and prepare the organization effectively. Thus, the best practice is for the communication to be sent from James's email address.

質問 # 253
Which of the following is TRUE regarding G20/OECD Principles of Corporate Governance (the Principles)?

A. The Principles state that an entity's corporate governance framework should ensure the equitable treatment of all shareholders.
B. The Principles are intended to be applicable in developed economies but not in emerging markets.
C. The Principles are required to be implemented by all corporations in the jurisdictions that have officially adopted them
D. The Principles state that an entity's corporate governance framework should discourage active cooperation between corporations and stakeholders in creating wealth.

正解：A

質問 # 254
In the context of a fraud examination, integrity requires which of the following?

A. Prioritization of desires for personal gain over the interests of clients
B. The ability to conceal errors to preserve the reliability of the work performed
C. Avoidance of differences of opinion on all material matters
D. A well-developed sense of moral philosophy and the ability to distinguish right from wrong

正解：D

質問 # 255
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