最新のCFE-Fraud-Prevention問題集で試験を準備する

ACFE CFE-Fraud-Prevention 試験概要:

ACFE CFE-Fraud-Prevention 試験シラバストピック:

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence 認定 CFE-Fraud-Prevention 試験問題：

1. Which of the following is an example of organizational crime?

A) A sales manager using a corporate credit card for personal expenses
B) Management of several pharmaceutical companies engaging in a price fixing scheme
C) An insurance claims agent conspiring with customers to file false insurance claims and share the proceeds
D) An HR employee adding a ghost employee to the payroll and misappropriating the paychecks

2. Grace, a Certified Fraud Examiner (CFE), has accepted her first fraud examination engagement.
Before beginning the investigation, she reviews the ACFE Code of Professional Ethics to ensure that her behavior will comply with the Code. Which of the following actions is explicitly prohibited by the ACFE Code of Professional Ethics?

A) Providing conclusions based on discovered evidence
B) Engaging in an activity that is legal within her jurisdiction
C) Participating in an activity with an undisclosed conflict of interest
D) Giving opinions regarding technical matters

3. According to Diane Vaughan, which of the following factors increases an organization's inherent inclination toward committing crime?

A) Management links employee performance goals with company performance goals
B) All of the above
C) Rewards are given to employees who challenge the status quo
D) Management seeks out diversity in attitudes and perspectives when hiring employees

4. Rhys, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at Marvel Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, Marvel's management asked Rhys to state in his 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. Which of the following is TRUE regarding the ACFE Code of Professional Ethics in this situation?

A) The ACFE Code of Professional Ethics absolutely prohibits Rhys from complying with management's request.
B) The ACFE Code of Professional Ethics allows Rhys to comply with management's request without limitations.
C) The ACFE Code of Professional Ethics allows Rhys to comply with management's request only if he can find another CFE to co-sign his report.
D) The ACFE Code of Professional Ethics allows Rhys to comply with management's request only if the company has liability insurance to cover an incorrect assertion.

5. Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

A) Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.
B) Management should tailor the detailed objectives of the fraud risk management program to the organization's specific needs and goals.
C) 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.
D) Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.

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