최신 CFE-Fraud-Prevention 무료덤프 - ACFE Certified Fraud Examiner

문제1

According to Diane Vaughan, which of the following factors increases an organization's inherent inclination toward committing crime?

A. Rewards are given to employees who challenge the status quo

B. All of the above

C. Management seeks out diversity in attitudes and perspectives when hiring employees

D. Management links employee performance goals with company performance goals

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제2

Employee anti-fraud education should:

A. Include examples of prior employee misconduct and how those situations were handled.

B. Be presented by organizational executives or anti-fraud professionals only.

C. Include descriptions of the procedures that management uses to detect fraud.

D. Be restricted to formal educational mechanisms to reinforce the importance of the message.

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제3

An organization conducts ethics training only during new-hire orientation and never again. Which statement is MOST accurate?

A. Training is unnecessary if a hotline exists

B. Ongoing ethics communication and reinforcement are more effective

C. Ethics training increases fraud risk

D. One-time training is generally sufficient

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제4

Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However, he accepted the engagement and chose to conduct the work himself.
Benjamin's conduct would likely be a violation of the ACFE Code of Professional Ethics.

A. True

B. False

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제5

Luis, the internal audit manager for Oak Corporation, is working to formally incorporate the company's fraud risk assessment into its audit process. Which of the following is NOT a way that Oak's audit team should use the fraud risk assessment process and results as part of their audits?

A. To design audit tests to evaluate whether fraud risk controls are operating effectively.

B. To confirm whether there is conclusive evidence that fraud is occurring within the company.

C. To inform the development of audit programs for areas that have been identified as having a high risk of fraud.

D. To validate whether the organization is appropriately managing moderate-to-high fraud risks.

정답: B

문제6

Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?

A. A request that governments have in place an appropriate framework to support good corporate governance practices

B. Support for establishing stronger protection for foreign shareholders than for domestic shareholders

C. Guidance regarding appropriate board structures, responsibilities, and procedures

D. Recognition of the importance of the role of stakeholders in corporate governance

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제7

According to International Organization for Standardization (ISO) 31000:2018, an effective and efficient risk management program contains all of the following principles EXCEPT:

A. The program is customized and proportionate to the organization's operations and objectives.

B. The program is based upon the best available information.

C. The program is structured and comprehensive.

D. The program is integrated into only high-risk organizational activities.

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제8

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. True

B. False

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제9

Which of the following is NOT explicitly prohibited by the ACFE Code of Professional Ethics?

A. Participating in an activity where there is an undisclosed conflict of interest

B. Drawing conclusions based upon evidence

C. Engaging in behavior that is against the law

D. Acting in a way that could be deemed unethical by the industry

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제10

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 legal and regulatory environment

B. The organization's physical operating environment

C. The organization's ethical environment

D. The organization's cultural environment

정답: B

최신 CFE-Fraud-Prevention 무료덤프 - ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence

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