ACFE CFE-Fraud-Prevention-and-Deterrence 問題集

質問 1：
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 should focus on potential fraud and does not need to consider the possibility of abuse or other misconduct during the audit engagement.
B. If Alicia identifies fraud during the audit engagement, she must immediately withdraw from the engagement.
C. In conducting the audit, Alicia's objectives are likely narrower than those of a private-sector financial statement audit.
D. Alicia must comply with the requirements found in International Standard on Auditing 240 as they apply to both private- and public-sector audits.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
In the area of criminological theory, deterrence is the theory that tries to prevenl crime by using the threat of criminal sanctions.
A. False
B. True
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Reputational damage is an indirect cost of fraud that can be difficult for organizations to calculate.
A. False
B. True
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following is NOT one of the three general approaches used to control corporate crime?
A. Strong intervention of the government
B. Voluntary changes in corporate attitudes and structure
C. Consumer action to force change
D. Withdrawal of financial institution funding
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Management at ABC Corp. is assessing the company's ethical tone and how it affects the organization's fraud risk. To most effectively reinforce an anti-fraud culture, management should:
A. Create an environment in which employees feel safe challenging management's decisions
B. implement two separate sets of ethics policies, one for management and one for employees
C. Use a checklist of initiatives to make sure all the elements of a strong tone at the top are in place
D. All of the above
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following is TRUE regarding an organization's ethics program?
A. In designing the ethics program, management should consider how stakeholders throughout the organization define success
B. An ethics program should avoid addressing rewards for ethical behavior and sanctions for unethical behavior
C. Having a written ethics policy is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics program
D. To be most effective, access to the organization's ethics policy should be restricted to external parties such as vendors and customers
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
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?"
A. Operant theory
B. Behavioral theory
C. Cognitive theory
D. Social control theory
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 8：
Which principle of corporate governance pertains to the disclosure of all material matters that the shareholders need to make timely and informed decisions regarding their investment in the company?
A. Responsibility
B. Transparency
C. Fairness
D. Accountability
正解：B
解説: (Topexam メンバーにのみ表示されます)