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：
Gregory, an internal auditor, and Brandon, the company's purchasing manager, have had several heated disagreements over purchasing procedures and policies. Gregory has just been told that he will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Gregory should:
A. Confront Brandon about the disagreements and discuss how they increase the organization's risk of fraud-
B. Include his disagreements with Brandon as a factor when assessing the risk of fraud in the purchasing function.
C. Have someone else perform the fraud risk assessment work related to the purchasing function
D. Automatically designate the purchasing function as a high-risk area.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
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. Giving opinions regarding technical matters
C. Engaging in an activity that is legal within her jurisdiction
D. Participating in an activity with an undisclosed conflict of interest
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
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 5：
The objectives of a fraud risk management program include:
A. Limiting the damage caused by fraud occurrences
B. Punishing fraud perpetrators
C. Proactively identifying fraud risks
D. All of the above
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Management at Alpha Company is developing a corporate compliance program. To ensure that the program will be effective, management should both incentivize employees for their compliance and discipline them for any violations.
A. False
B. True
正解：B

質問 7：
Mary is charged with implementing a fraud reporting program on behalf of her organization. Which of the following is a best practice that Mary should follow to ensure that the program is successful?
A. Mary should inform employees that they are required to report any information about potential fraud directly and only to their immediate supervisor.
B. Mary should inform employees that they will be held accountable for reporting tips that cannot be verified.
C. Mary should inform employees of the precise methods for reporting potential fraud, such as completing an online form.
D. Mary should inform employees that the names of all individuals who report misconduct will be shared with the organization's governing body and law enforcement.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 8：
Warren wants to decrease the amount of cash register discrepancies among the cashiers at his small business.
According to behaviorist theories, which of the following options would be the MOST EFFECTIVE way for Warren to encourage the cashiers to reduce their discrepancies and keep their cash drawers balanced?
A. Publicly praise employees every time their cash drawers are balanced.
B. Demote employees who continue to have reconciliation discrepancies.
C. Deduct an hour's worth of pay for anyone whose cash drawer is not perfectly reconciled each day.
D. Take away an hour of paid time off from an employee each time their cash drawer is not balanced.
正解：A