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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Internal Controls and Fraud Prevention25%- Fraud detection and prevention controls
- Internal control design and effectiveness
Topic 2: Fraud Prevention Framework25%- Fraud risk assessment processes
- Fraud risk governance and oversight
Topic 3: Corporate Governance and Ethics25%- Code of conduct and compliance programs
- Ethical culture and tone at the top
Topic 4: Fraud Risk Management and Deterrence25%- Fraud prevention strategies and programs
- Monitoring and continuous improvement

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最新CFE-Fraud-Prevention考證 & CFE-Fraud-Prevention考試資料

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最新的 Certified Fraud Examiner CFE-Fraud-Prevention 免費考試真題 (Q46-Q51):

問題 #46
According to the 2020 Report to the Nations, which of the following is the MOST COMMON method by which frauds are detected?

答案:D

解題說明:
Tips are the most common method of detecting fraud, accounting for over 40% of detected cases.
Whistleblower hotlines and other reporting mechanisms are vital for obtaining tips.


問題 #47
According to International Organization for Standardization (ISO) 31000:2018, an effective and efficient risk management program contains all of the following principles EXCEPT:

答案:A

解題說明:
ISO 31000:2018 emphasizes that effective risk management must be integrated into all activities across the organization--not just high-risk ones.
"An effective and efficient risk management program... is integrated into all organizational activities, is structured and comprehensive, and is customized and proportionate to the organization's operations and objectives."


問題 #48
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?"

答案:A

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 #49
Which of the following is a TRUE statement regarding fraud risks?

答案:A


問題 #50
According to ACFE research, which of the following is TRUE?

答案:A

解題說明:
ACFE research highlights that an unwillingness to share duties is one of the most common red flags exhibited by fraud perpetrators. This behavior often indicates a desire to conceal fraudulent activities.Most fraudsters do not have prior convictions, and frauds committed by executives tend to cause higher losses compared to those committed by staff-level employees.


問題 #51
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最新CFE-Fraud-Prevention考證: https://www.vcesoft.com/CFE-Fraud-Prevention-pdf.html