CFE-Fraud-Prevention-and-Deterrence시험대비덤프최신데모100%유효한시험자료

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:

SectionObjectives
Topic 1: Fraud Prevention and Deterrence- Management's Role
  • 1. Fraud risk assessment
  • 2. Building anti-fraud programs
- Auditors' Role
  • 1. Fraud detection responsibilities
- Corporate Governance
  • 1. Board oversight
  • 2. Internal controls
  • 3. Roles and responsibilities
- Ethics
  • 1. Ethical considerations in fraud examination

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최신 Certified Fraud Examiner CFE-Fraud-Prevention-and-Deterrence 무료샘플문제 (Q19-Q24):

질문 # 19
Black, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination. He did not find fraud, but. in Black's opinion, the controls he examined were deficient. Under the ACFE Code of Professional Ethics. Black is not permitted to express his opinion on the deficient controls.

정답：B


질문 # 20
Eliece, a Certified Fraud Examiner (CFE), and Jewel are employees at Silver Inc. Jewel informs Eliece that she has knowledge of a potential financial statement fraud but does not feel comfortable sharing this information unless Eliece can promise that she will keep it confidential. How should Eliece respond?

정답：C

설명：
CFEs must act ethically and responsibly when handling sensitive information. Eliece should inform Jewel that she will try to maintain confidentiality but must adhere to professional and ethical obligations, which may require disclosing the information to appropriate parties such as her employer or relevant authorities. This balanced response encourages transparency while maintaining ethical standards.
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질문 # 21
As part of her audit of ABC Corp . Rachel, a CPA. is identifying the risks of material misstatement due to fraud As part of this task, she should evaluate any unexpected relationships that she identified in performing analytical procedures.

정답：A


질문 # 22
Gray, an independent Certified Fraud Examiner (CFE), was hired by Green, president of the ABC Corporation, to investigate allegations that one of ABC's employees is taking kickbacks. During the investigation. Gray teams that Green is involved in an unrelated fraud. Under the ACFE Code of Professional Ethics. Gray should:

정답：D


질문 # 23
In the area of criminological theory, compliance is the theory that tries to prevent crime by providing economic incentives for voluntary conformity to the laws and using administrative efforts to control violations before they occur.

정답：A


질문 # 24
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