ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence 認定 CFE-Fraud-Prevention 試験問題:
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.
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?"
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
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.
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.
質問と回答：
| 質問 # 1 正解： A | 質問 # 2 正解： B | 質問 # 3 正解： C | 質問 # 4 正解： D | 質問 # 5 正解： A |
1 お客様のコメント
品質保証JPexamはIT認定試験のシラバスに従って、試験問題の範囲を正確に絞って、的中率が99％の最新問題集を捧げます。
1年間の無料更新サービスJPexamは1年以内に問題集の無料更新サービスを提供し、お客様がいつでも最新版の問題集を持つことを保証いたします。もし試験の内容が変更されたら、弊社は直ちにお客様にお知らせします。それに、弊社の問題集が更新されたら、早速メールで最新バージョンを送付いたします。
全額返金JPexamの問題集を利用すると、短時間で勉強しても試験に合格できるのを保証いたします。試験に不合格になってしまった場合、弊社は全額返金いたします。(
ご購入前のお試しJPexamは問題集のサンプルを無料で提供いたします。ご購入前にサンプルを試用して製品の品質を確認することができます。ご遠慮なく利用してください。
