CFE-Fraud-Prevention-and-Deterrence日本語独学書籍、CFE-Fraud-Prevention-and-Deterrence受験対策

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q232-Q237):

質問 # 232
Which of the following is the MOST EFFECTIVE way for management to respond to incidents of fraud within an organization?

A. Maintaining a policy that allows employees one warning before they are terminated for committing fraud
B. Reporting known incidents of fraud to law enforcement
C. Keeping all known incidents of fraud private to protect the identities of parties involved
D. Punishing frauds only if they have a significant financial impact

正解：B

解説：
The Fraud Prevention Programs chapter states that management's handling of known fraud incidents is an important part of the organization's anti-fraud program. The manual explains that a company must make clear it has zero tolerance for fraud and that failing to punish perpetrators consistently makes the fraud prevention program less effective, if not useless. It further notes that having a public record of the incident can be important and specifically says that reporting known incidents of fraud to law enforcement can be an effective step in making the organization's zero-tolerance stance clear. This approach reinforces deterrence, demonstrates seriousness, and supports consistent consequences. Therefore, among the listed choices, reporting known incidents of fraud to law enforcement is the most effective response.

質問 # 233
According to ACFE research, the most common method for detecting occupational fraud is:

A. Internal audit
B. Tips
C. Management review
D. External audit

正解：B

解説：
ACFE research consistently shows that tips are the most common method for detecting occupational fraud.
Organizations often rely on whistleblowing mechanisms such as hotlines to encourage employees and other stakeholders to report suspected fraud, which makes tips the most effective fraud detection tool.

質問 # 234
Which of the following is a TRUE statement regarding the role of a well-designed organizational structure within an anti-fraud program?

A. Communicating the proper flow of information to everyone in the organization can increase the organization's vulnerability to fraud.
B. Flowcharts displaying departmental structures can be a helpful tool in communicating the proper flow of information as part of fraud prevention efforts.
C. A confused organizational structure makes it harder for a fraudster to perpetrate and conceal their misdeeds.
D. It is best to avoid formally documenting organizational structures to limit fraudsters' ability to circumvent oversight controls.

正解：B

質問 # 235
Jody has been working at ABC Corp. for ten years. He steals funds from the company and tells himself that the company owes it to him for his "unrewarded hard work and loyalty" This situation BEST illustrates which leg of the Fraud Triangle?

A. Rationalization
B. Perceived opportunity
C. Lack of personal Integrity
D. Perceived non-shareable financial need

正解：A

解説：
* Rationalization in the Fraud Triangle:
* Rationalization refers to the justification an individual uses to make fraudulent behavior acceptable in their mind.
* In this case, Jody justifies his theft by believing the company owes him for his loyalty and hard work.
* Why B is Correct:
* Jody's reasoning aligns with the rationalization leg of the fraud triangle, as he convinces himself his actions are justified.
* Why Other Options are Incorrect:
* A (Perceived non-shareable financial need): Involves financial pressure, not justification.
* C (Perceived opportunity): Refers to the ability to commit fraud.
* D (Lack of personal integrity): Reflects a broader ethical deficiency, not a specific rationalization.

質問 # 236
During an external audit of an organization's financial statements, Saskia, the external auditor, uncovers significant 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?

A. Saskia should withdraw from the audit engagement immediately and issue a disclaimer on any prior work performed.
B. Saskia should suspend the current audit engagement and begin a new audit focused on the internal control deficiencies.
C. Saskia should communicate the deficiencies in writing to those charged with governance.
D. Saskia should provide a written communication about her findings to the relevant regulatory agencies.

正解：C

解説：
Comprehensive and Detailed in Depth Explanation:
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). Withdrawal from the engagement is a last resort and only appropriate under severe circumstances beyond internal control issues (eliminating D).

質問 # 237
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