CFE-Fraud-Prevention-and-Deterrence認証pdf資料 & CFE-Fraud-Prevention-and-Deterrence出題範囲

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ACFE CFE-Fraud-Prevention-and-Deterrence認定試験は、監査人、調査員、法科会計士、コンプライアンス専門家など、詐欺防止と検出に関わる専門家に最適です。認定試験は、資産の横領、財務諸表詐欺、腐敗など、さまざまなタイプの詐欺について深い理解を開発するために設計されています。また、詐欺調査時の法的および倫理的考慮事項、詐欺防止と検出に使用されるさまざまな方法とツールもカバーしています。

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CFE-Fraud-Prevention-and-Deterrence出題範囲、CFE-Fraud-Prevention-and-Deterrence試験対策

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ACFE CFE-Fraud-Prevention-and-Deterrence Examは、詐欺防止と検出に特化したプロフェッショナル向けの認定試験であり、Certified Fraud Examiner - Fraud Prevention and Deterrence Examとも呼ばれています。この試験は、詐欺調査員のためのトレーニング、教育、認定を提供するグローバルな組織であるACFEが提供しています。

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q77-Q82):

質問 # 77
According to Steve Albrecht's research,______is the most common personal characteristic motivating fraudsters, and ________ is the most common organization-environment factor motivating fraudsters.

A. High personal debt; lack of separation of duties
B. Revenge: too much trust in key employees
C. Desire for recognition, lack of separation of duties
D. Living beyond their means, too much trust in key employees

正解：D

解説：
* Steve Albrecht's Research on Fraud Motivation:
* Personal factors like "living beyond their means" are commonly cited as a driver of fraudulent behavior.
* Organizational factors, such as excessive trust in key employees, create opportunities for fraud by reducing oversight and enabling unethical behavior.
* Analysis of Options:
* A. High personal debt: This can be a motivator, but it is less common than "living beyond their means."
* B. Revenge: Rarely a primary driver of fraud.
* D. Desire for recognition: This may motivate some individuals, but it is not as prevalent as financial pressure and opportunity.
* Conclusion:Option C reflects the most common personal and organizational factors motivating fraudsters.

質問 # 78
In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?

A. None of the above
B. Negative reinforcement
C. Positive reinforcement
D. Punishment

正解：D

解説：
* Understanding Behavioral Responses:
* Positive reinforcement: Increases desired behavior by providing rewards.
* Negative reinforcement: Increases desired behavior by removing an unfavorable condition.
* Punishment: Reduces undesired behavior by introducing a negative consequence or removing a positive condition.
* Application to the Scenario:
* Demotion is a punitive action designed to discourage the employee's poor performance, making it an example of punishment.
* Conclusion:The manager's action aligns with the concept of punishment.

質問 # 79
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A. Fraud examiners should not relax their skeptical attitudes under any circumstances.
B. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.
C. Professional skepticism involves maintaining a mindset that no fraud has occurred
D. Professional skepticism means beginning all assignments with the belief that something is amiss.

正解：A

解説：
Professional Skepticism Defined:
Professional skepticism is an attitude that includes a questioning mind and a critical assessment of evidence.
Fraud examiners must remain vigilant to indications of potential fraud throughout an engagement.
Consistent Application:
ACFE standards emphasize that skepticism should be applied consistently, even if initial findings do not indicate fraud, to avoid overlooking potential risks.
Why D is Correct:
Relaxing skepticism can lead to missed evidence or poor judgment, undermining the examination's effectiveness.

質問 # 80
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 # 81
Blue. Inc. is a specialty retailer of customized shipping containers. The company receives a very large order from Green Company, a new customer from a country that is known to have high corruption risks. Which of the following is MOST ACCURATE regarding the due diligence procedures Blue should perform on Green before proceeding with this transaction?

A. Blue only needs to undertake due diligence procedures if Green is requesting to pay on credit.
B. Blue should consider Green's expected purchasing pattern and method of payment in determining whether to accept the transaction.
C. Blue does not need to undertake any specific due diligence procedures for this transaction.
D. Blue should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination.

正解：B

解説：
Due Diligence in High-Corruption Risk Transactions:
* When operating in high-risk environments, enhanced due diligence is critical. This includes evaluating payment methods, transaction patterns, and the customer's reputation.
Why A is Correct:
* Analyzing purchasing patterns and payment methods helps identify red flags such as unusual payment terms or volumes inconsistent with Green's business profile.
Why Other Options are Incorrect:
* B: Due diligence is necessary regardless of payment terms.
* C: Enhanced due diligence for high-risk countries does not constitute discrimination.
* D: Ignoring due diligence poses significant compliance and reputational risks.
References:
* ACFE guidance on due diligence and anti-corruption practices in global commerce.

質問 # 82
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