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：

問題 #1
The findings in the 2020 Report to the Nations include which of the following?

A. Mote occupational frauds are committed by men than by women
B. The median losses caused by executives are lower than those caused by staff-level employees
C. The majority of fraudsters have been previously punished by an employer for a fraud-related offense
D. The most commonly reported red flag displayed by fraud perpetrators prior to the detection of their crime is complaints about management.

問題 #2
According to social control theory, which of the following questions are people MOST LIKELY to ask themselves when considering the possibility of violating the law?

A. "How likely am I to be punished for this crime?"
B. "What will my parents think if they find out?"
C. "How can I prevent someone from learning what I did?"
D. "Will I lose my job if my actions are discovered?"

問題 #3
According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO).________Is "a process. effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

A. Operational risk assessment
B. Financial reporting
C. Internal control
D. Fraud risk management

問題 #4
Which of the following statements regarding monitoring employees for warning signs of fraud is MOST ACCURATE?

A. Managers should only observe employees for signs of suspicious behavioral or lifestyle changes if they can do so without the employees' knowledge.
B. An increase in employee wealth is always a sign of fraud that should be investigated.
C. Employees who steal do not commonly display lifestyle or behavioral warning signs of their misdeeds.
D. Managers should be instructed to observe employees for any unusual lifestyle improvements, such as an unexplained increase in luxury purchases.

問題 #5
Alicia, 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 Alicia's consideration of fraud during this engagement?

A. Alicia must comply with the requirements found in International Standard on Auditing 240 as they apply to both private- and public-sector audits.
B. Alicia should focus on potential fraud and does not need to consider the possibility of abuse or other misconduct during the audit engagement.
C. In conducting the audit, Alicia's objectives are likely narrower than those of a private-sector financial statement audit.
D. If Alicia identifies fraud during the audit engagement, she must immediately withdraw from the engagement.

解説：