ACFE CFE-Fraud-Prevention 問題集

試験コード：CFE-Fraud-Prevention

試験名称：Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

最近更新時間：2026-06-23

問題と解答：全286問

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質問 1：
Which of the following factors increases an organization's inherent inclination toward committing crime according to Diane Vaughan's research?
A. Management encourages employee loyalty through social functions.
B. Management rewards employees who challenge how the company functions.
C. Management seeks diversity in attitudes and perspectives when hiring employees.
D. Management separates employee performance goals from company performance goals.
正解：D

質問 2：
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)

質問 3：
Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud Triangle
A. Pressure
B. Rationalization
C. Lack of integrity
D. Opportunity
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following is FALSE regarding an organization's anti-fraud policy?
A. In developing the anti-fraud policy, management should check with legal counsel regarding any legal considerations with respect to the policy.
B. To avoid legal problems in discharging employees, the anti-fraud policy should not include any specific examples of frau and misconduct.
C. A detailed anti-fraud policy can make it easier to investigate and punish employees who commit fraud and other dishonest acts.
D. One of the most important considerations in developing the anti-fraud policy is to ensure every allegation is handled in a uniform manner.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
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 6：
Which of the following is LEAST LIKELY to be a factor that directors and management should consider when developing a corporate governance framework for an organization?
A. The organization's ethical environment
B. The organization's physical operating environment
C. The organization's cultural environment
D. The organization's legal and regulatory environment
正解：B

質問 7：
Which of the following is TRUE regarding the G20/OECD Principles of Corporate Governance?
A. They are intended to be applicable in developed economies but not in emerging markets.
B. They are required to be implemented by all corporations in the jurisdictions that have officially adopted them.
C. They state that a corporate governance framework should require disclosure of all financial information to the organization's investors.
D. They assert that a corporate governance framework should ensure the equitable treatment of all the organization's shareholders.
正解：D
解説: (Topexam メンバーにのみ表示されます)

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence 認定 CFE-Fraud-Prevention 試験問題:

1. 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.

2. Which of the following is one of the assertions or principles of the theory of differential association?

A) Criminal behavior is acquired through casual interactions in large groups.
B) Criminal behavior is learned using the same mechanisms as other learning.
C) Criminal behavior is explained by an individual's general needs and values.
D) Criminal behavior is learned through a process that is the same as imitation.

3. A company's anti-fraud controls are well designed, but management rarely enforces them and routinely ignores policy violations. Which statement is MOST accurate?

A) The controls automatically compensate for management behavior
B) Fraud risk increases because control enforcement is weak
C) Fraud risk depends only on employee ethics
D) Fraud risk remains low because the controls exist

4. During an external audit, the audit team identifies evidence that management has intentionally omitted some expenses from the company's financial statements in order to conceal an asset misappropriation scheme. However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?

A) The auditors can ignore the misstatement because the omitted amount is less than the quantitative materiality threshold and therefore immaterial to the audit.
B) The auditors should assess the need to adjust the nature, timing, and extent of remaining audit procedures based on this evidence.
C) The auditors do not need to be concerned with this evidence, as asset misappropriation schemes are not considered relevant or material for external audit purposes.
D) The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement

5. For its compliance program to be effective, an organization must promote the program through appropriate incentives for compliance.

A) False
B) True

質問と回答：

質問 # 1
正解： A

質問 # 2
正解： B

質問 # 3
正解： B

質問 # 4
正解： B

質問 # 5
正解： B