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

質問 1：
Which of the following is among the board of directors' primary responsibilities related to fraud risk management?
A. Overseeing the organization's fraud risk management activities
B. Designing the fraud risk management program
C. Punishing fraud perpetrators discovered through fraud risk management activities
D. Implementing the fraud risk management program
正解：A

質問 2：
Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.
A. False
B. True
正解：A

質問 3：
During the course of a fraud examination. While, an employee of the ABC Corp.. approaches Blue, a Certified Fraud Examiner (CFE), and tells Blue that she wishes to furnish information in confidence. Blue also is employed by the ABC Corp. Blue should:
A. Not agree to the request for confidentiality
B. Agree that the information will be held in confidence, even though Blue knows it will not be
C. Take White's request straight to ABC Corp.'s management
D. Tell White that she will try to keep the information as confidential as possible
正解：A

質問 4：
Who is ultimately responsible for responding appropriately to instances of fraud within an organization?
A. Internal auditors
B. General counsel
C. The audit committee
D. Management
正解：D

質問 5：
Which of the following statements Is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?
A. Professional skepticism can be dispelled only by evidence
B. Professional skepticism involves maintaining a mindset that no fraud has occurred
C. Fraud examiners should form the engagement hypothesis without regard to the nature of the assignment
D. Fraud examiners should not relax their skeptical attitudes under any circumstances.
正解：A

質問 6：
Which of the following is a best practice to ensure a successful fraud reporting program?
A. Employees are held accountable for reporting tips that are not able to be substantiated
B. The company should communicate that fraud, waste, and abuse are more likely to occur in large organizations than small ones.
C. The company should require employees with information about potential fraud to report it directly and only to their immediate supervisor.
D. Employees should be informed that, to the extent possible, their names will not be disclosed.
正解：D

質問 7：
Which of the following is TRUE regarding G20/OECD Principles of Corporate Governance (the Principles)?
A. The Principles are intended to be applicable in developed economies but not in emerging markets.
B. The Principles state that an entity's corporate governance framework should discourage active cooperation between corporations and stakeholders in creating wealth.
C. The Principles are required to be implemented by all corporations in the jurisdictions that have officially adopted them
D. The Principles state that an entity's corporate governance framework should ensure the equitable treatment of all shareholders.
正解：D

質問 8：
Which of the following is TRUE regarding corporate governance?
A. Fraud risk management is considered to be the foundation of effective corporate governance
B. Corporate governance's primary purpose is to ensure the accuracy of the organization's financial reports
C. Effective corporate governance practices are most necessary in an organization in which the owners are also the individuals responsible for setting the corporate strategy.
D. An entity's corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization
正解：A