最新的ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence - CFE-Fraud-Prevention-and-Deterrence免費考試真題

A. The increased opportunity for wrongdoing as a result of advancing information technologies

B. The increased constraints of the regulatory environment for businesses

C. The continued pressures of a culture that rewards affluence and success

D. The economy ' s increased reliance on credit

A. The program must include systems designed to identify, address, and monitor compliance violations.

B. Staff at all levels of the organization should be responsible for monitoring compliance with the program.

C. The punishment for intentional noncompliance should be decided solely based on the perpetrator's specific circumstances.

D. Formal sanctions for intentional noncompliance should be kept private in all circumstances.

A. A fraud risk management program should solely focus on the formal procedures that management should take to address fraud before it occurs rather than after it occurs.

B. A fraud risk management program should include formal procedures for management to take in response to fraud, such as remediating control weaknesses.

C. A fraud risk management program should prioritize activities that detect fraud while it is occurring over activities that proactively identify and assess fraud risks.

D. A fraud risk management program should incorporate policies and procedures designed to both prevent and detect fraud but should not address fraud responses.

A. Susannah should confront management with her audit findings and try to get a confession.

B. Susannah should Immediately report her findings to the secunties regulators

C. Susannah should report her findings to the audit committee of the board of directors.

D. Susannah should not disclose her findings to any other parties due to client confidentiality.

A. False

B. True

A. The punishment for intentional noncompliance should be carried out in a consistent and firm manner.

B. A specific individual or team should be designated as responsible for monitoring compliance with the program

C. Formal sanctions for intentional noncompliance should be determined and enacted privately

D. The program must include mechanisms to address breaches in compliance.

A. Not disclose the information about Green.

B. Tell the company ' s board of directors about Green.

C. Resign from the engagement

D. Report Green to law enforcement

A. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.

B. Management should tailor the detailed objectives of the fraud risk management program to the organization ' s specific needs and goals.

C. Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.

D. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.

A. Controls are not effective in preventing theft and fraud If those at risk do not know of their presence

B. Conducting covert audits is among the most effective fraud prevention methods

C. Most experts agree that it is harder to detect frauds than to prevent them

D. Educating employees about company hotlines and reporting programs increases their perception of detection

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

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

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

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

A. Eliece should immediately contact management at Silver Inc. to provide information about her conversation with Jewel and her request for confidentiality.

B. Eliece should tell Jewel that she will try to keep the information as confidential as possible but she might have an ethical obligation to inform their employer.

C. Eliece should encourage Jewel to report the information to law enforcement because she cannot agree to Jewel's request.

D. Eliece should promise Jewel that she will keep the information confidential even though she knows that she will likely be unable to keep that promise.

A. Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics.

B. Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics only if he failed to find evidence of fraud.

C. Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics only if he also violated applicable banking regulations.

D. Benjamin's conduct would not be a violation of the ACFE Code of Professional Ethics.