CFE Fraud Prevention and Deterrence 시험 - ACFE실제시험문제와 답 - 100문항

Question No : 1

Which of the following is one of the components of the Committee of Sponsoring Organizations of the Treactway Commission's (COSO) Enterprise Risk Management―Integrating with Strategy and Performance?

A.Event avoidance
B.Compliance
C.Risk tolerance
D.Review and revision

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Question No : 2

The findings of the 2018 Report to the Nations include all of the following EXCEPT:

A.More occupational frauds are committed by women than by men.
B.The majority of employees who commit occupational fraud are first-lime offenders.
C.The median losses caused by executives are higher than those caused by staff-level employees
D.The most commonly reported red flag displayed by fraud perpetrators prior to the detection of their crime is living beyond their means

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Question No : 3

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

A.Management links employee performance goals with company performance goals
B.Rewards are given to employees who challenge the status quo
C.Management seeks out diversity in attitudes and perspectives when hiring employees
D.All of the above

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Question No : 4

White, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination. She did not find fraud, but. in White's opinion, there were several internal control deficiencies that, if not remediated, could facilitate the occurrence of fraud. Under the ACFE Code of Professional Ethics. White may include her opinion on the controls in her report to management

A.True
B.False

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Question No : 5

According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided

A.True
B.False

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Question No : 6

Which of the following is NOT one of the three general approaches used to control corporate crime?

A.Consumer action to force change
B.Voluntary changes in corporate attitudes and structure
C.Media blacklisting of the organization
D.Strong intervention of the government

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Question No : 7

In identifying the inherent fraud risks that could apply to the organization the fraud risk assessment team should discuss

A.The possibility of management override of controls
B.Risks to the organization's reputation
C.The organization's incentive programs
D.All of the above

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Question No : 8

Julia is conducting a formal assessment of XYZ Corporation s ethical culture To which of the five components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control―Integrated Framework (the Framework) does her assessment pertain?

A.Control environment
B.Monitoring
C.Control activities
D.Information and communication

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Question No : 9

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

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Question No : 10

Which of the following is FALSE regarding corporate governance'

A.Effective corporate governance practices are most necessary in an organization in which the owners are not also the individuals responsible for setting and executing the business strategy
B.Effective corporate governance practices are considered to be the foundation of fraud risk management.
C.Corporate governances primary purpose is to ensure the accuracy of the organizations financial reports
D.An entity's corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization

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Question No : 11

To be in compliance with the ACFE Code of Professional Ethics, fraud examiners must have:

A.A Sufficient skill and knowledge to recognize when additional training or expert guidance is required
B.An expert level of experience for every circumstance that might be encountered in a fraud examination
C.An expert level of knowledge for every circumstance that might be encountered in a fraud examination
D.Sufficient resources to obtain the training needed to become an expert on all facets of fraud examinations

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Question No : 12

Which of the following is FALSE regarding a fraud risk assessment?

A.The designation of an area as being high risk does not conclusively mean that fraud is occurring there
B.The objective of the assessment is to provide an estimate of the organization s fraud losses
C.The assessment should be used to improve employee fraud awareness
D.The assessment team should consider how employees behave as part of its assessment

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Question No : 13

An effective system of internal controls:

A.Decreases the perception that fraud will be detected
B.Focuses more on detective controls than preventive controls
C.Focuses more on preventive controls than detective controls
D.Does not completely eliminate the risk of fraud

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Question No : 14

Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What would my family and friends think if they find out?

A.Cognitive theory
B.Social control theory
C.Behavioral theory
D.Routine activities theory

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Question No : 15