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

質問 1：
According to the routine activities theory, all of the following are important elements that influence crime EXCEPT:
A. The lack of accountability for misdeeds
B. The availability of suitable targets
C. The presence of motivated offenders
D. The absence of capable guardians
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 2：
"Crimes of the Middle Classes" finds that all the following factors have contributed to the rising problem of economic crime EXCEPT:
A. The economy's decreased reliance on credit and a decline in personal debt.
B. The increase in funds available from government assistance programs.
C. Media sources sending the message that no one has to settle for second best.
D. Advancement of information technologies increasing the opportunity for misconduct.
正解：A

質問 3：
To reinforce an anti-fraud culture, it is BEST for an organization's management to:
A. Discourage employees from voicing concerns regarding senior leadership's actions or decisions.
B. Use a checklist of initiatives to ensure that all the elements of a strong corporate culture are in place.
C. Discipline any employees who question their direct supervisor's behavior or policies.
D. Demonstrate the same ethical behavior required of individuals at lower levels of the company.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following is TRUE regarding proactive fraud auditing procedures?
A. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods.
B. Surprise audit procedures are an effective fraud detection mechanism, but they do not help prevent fraud
C. Implementing proactive fraud audit procedures demonstrates the organization's intention to aggressively look for possible fraudulent conduct.
D. Fraud assessment Questioning techniques are most appropriately used when attempting to determine who might be responsible for a particular fraud scheme.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 5：
At the end of an engagement, a Certified Fraud Examiner (CFE) might provide a report to their client about the information uncovered during the investigation. Which of the following statements is TRUE regarding the potential privilege that applies to this report?
A. A fraud examiner's report is privileged from disclosure by anyone other than the client.
B. A fraud examiner's report is only privileged from disclosure if the author is also a professional legal advisor.
C. A fraud examiner's report is considered privileged information and is therefore protected from being legally demanded by outside parties.
D. A fraud examiner's report may be privileged from disclosure in certain circumstances, but it does not have an absolute legal privilege.
正解：D

質問 6：
Which of the following Is NOT Included In Ihe five fraud risk management principles described In Fraud Risk Management Guide, a joint publication by COSO and the ACFE?
A. Performing comprehensive fraud risk assessments to identify specific fraud schemes
B. Deploying preventive and detective fraud control activities to mitigate fraud risk
C. Communicating the expectations of those governing the fraud risk management program
D. Developing one-time evaluations for each fraud risk management principle
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 7：
Gian is a manager at Ram Co. and is tasked with building the company's fraud risk management program. As a starting point, Gian wants to formally define the program's objectives. Which of the following is TRUE regarding the process of defining the objectives of the fraud risk management program?
A. Gian must assign both a quantitative and qualitative measure to the company's risk appetite to accurately measure the program's effectiveness.
B. Gian must ensure that the company's investment in the fraud risk management program outweighs the benefit of those controls.
C. When expressing the organization's risk appetite, Gian should do so without regard to the company's culture or operations.
D. Gian should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented them.
正解：D

質問 8：
Which of the following is one of the recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?
A. Shareholder oversight of internal controls
B. A mandatory independent compensation committee
C. A written charter for management
D. Adequate audit committee resources and authority
正解：D
解説: (Topexam メンバーにのみ表示されます)