CFE-Fraud-Prevention-and-Deterrence試験解説問題、CFE-Fraud-Prevention-and-Deterrence受験料

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今の競争の激しいIT業界ではACFEのCFE-Fraud-Prevention-and-Deterrence試験にパスした方はメリットがおおくなります。給料もほかの人と比べて高くて仕事の内容も豊富です。でも、この試験はそれほど簡単ではありません。

ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview:

Certification Vendor:	Association of Certified Fraud Examiners (ACFE)
Exam Name:	CFE Exam – Fraud Prevention and Deterrence
Exam Number:	CFE-Fraud-Prevention-and-Deterrence
Exam Format:	Multiple-choice, True/False
Exam Duration:	90 minutes
Available Languages:	English
Passing Score:	75%
Real Exam Qty:	70
Related Certifications:	Certified Fraud Examiner (CFE)
Recommended Training:	CFE Exam Preparation Resources ACFE Official Training & Study Resources
Exam Registration:	ACFE CFE Exam Registration ACFE Exam Information and Scheduling
Sample Questions:	ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:	Computer-based exam (remote proctoring via Prometric ProProctor or in-person Prometric test center)
Pre Condition:	Part of the ACFE Certified Fraud Examiner (CFE) exam program; eligibility requirements apply for CFE certification (education, experience, and ethics requirements).
Official Syllabus URL:	https://www.acfe.com/cfe-credential/about-the-cfe-exam

>> CFE-Fraud-Prevention-and-Deterrence試験解説問題 <<

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ACFE CFE-FRAUD-PRENTION-AND-DETERRENCE試験は、認定詐欺協会（ACFE）が提供する国際的に認められた認定プログラムです。この専門的な認定は、詐欺防止と抑止の分野でのスキルと知識を向上させようとしている個人向けに設計されています。認定プログラムは、組織の不正行為を効果的に防止および検出するために、個人にスキルと知識を提供することを目的としています。

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q214-Q219):

質問 # 214
Iris, a manager at Mega Corp., oversees fraud awareness training for the organization's employees. When reviewing the training for the coming year, Iris should ensure that Mega Corp.'s employee anti-fraud education:

A. Includes examples of how fraud hurts Mega Corp. and its employees.
B. Is restricted to informal educational mechanisms such as company-wide newsletters.
C. Is limited to the organization's executives and focuses on their liability for fraud.
D. Describes the specific internal controls that Mega Corp. uses to detect fraud.

正解：A

解説：
Anti-fraud education should help employees understand what fraud is, how it occurs, how to report it, and how it harms the organization and its people. Training should include examples showing that fraud causes lost resources, lower morale, reputational damage, investigation costs, possible layoffs, reduced bonuses, and increased scrutiny. Option A is therefore correct. Fraud awareness training should not be limited to executives because all employees can help prevent and detect fraud. It also should not be restricted to informal newsletters; formal and recurring training is important. Finally, organizations should avoid disclosing detailed information about specific detection controls in a way that helps fraudsters bypass them. Effective training builds awareness, personalizes the harm caused by fraud, and strengthens employee commitment to prevention.

質問 # 215
Which of the following statements about the fraud risk assessment process is MOST ACCURATE"?

A. The assessment team must be perceived as independent and objective by others for the assessment to be effective
B. The fraud risk assessment is most effective when management s influence on the process is limited.
C. If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization the assessment process should reflect that belief.
D. To ensure the independence of the team members a fraud risk assessment must be conducted by a consultant or other external party.

正解：D

質問 # 216
Aaron, 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 Aaron's consideration of fraud during this engagement?

A. Aaron's audit objectives are likely narrower than those of a private-sector financial statement audit.
B. Aaron should remain alert for fraud but does not need to consider the potential for abuse or other misconduct during the audit engagement.
C. Aaron does not need to comply with the requirements found in International Standard on Auditing 240 as they do not apply to the engagement.
D. Aaron likely does not have the ability to withdraw from the engagement even if fraud is identified during the audit.

正解：D

解説：
Comprehensive and Detailed in Depth Explanation:
Government auditors typically cannot unilaterally withdraw from an audit engagement, even in cases where fraud is identified. Public-sector audits often follow mandates from higher authorities or statutes that require the auditor to continue and report findings to oversight bodies. Additionally, fraud and abuse (including misconduct and misuse of assets) are relevant to government audits under ISSAIs, contrary to A and B.
Option D is incorrect because public-sector audit objectives are often broader, encompassing compliance, performance, and integrity aspects.

質問 # 217
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information
B. Professional skepticism involves maintaining a mindset that no fraud has occurred
C. Fraud examiners should not relax their skeptical attitudes even if there are no signs of fraudulent activity.
D. Professional skepticism means beginning all assignments with the belief that something is amiss

正解：D

質問 # 218
Jane, a Certified Fraud Examiner (CFE), was hired lo conduct a fraud examination at XYZ Company Her examination did not reveal any conclusive evidence that fraud had occurred or was occurring Consequently. XYZ's management asked Jane to state in her official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. The ACFE Code of Professional Ethics prohibits Jane from complying with management's request.

A. True
B. False

正解：A

質問 # 219
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