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

A. Directing employees to execute business activities

B. Serving as the intermediaries between shareholders and management

C. Acting as guardians of the organization's resources and assets

D. Assessing the strategy and underlying purpose of management's decisions and actions

A. All employees at the organization should be responsible for monitoring compliance with the program.

B. Formal sanctions for intentional noncompliance should be kept private and only shared if a party absolutely needs to know.

C. Punishment for intentional noncompliance should be individualized based on the offender's personal circumstances.

D. Systems to monitor and identify breaches in compliance must be included in the fraud risk management program.

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. Fraud investigation and corrective action

B. Fraud risk governance

C. Fraud risk management monitoring activities

D. Fraud control activities

A. Forensic accountants

B. Internal auditors

C. The compliance function

D. Management

A. Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.

B. Automatically designate the accounts receivable department as a high-risk area.

C. Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.

D. Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.

A. Organizations should emphasize that rules regarding whistleblower protections are only intended for lower-level employees who might be more vulnerable to retaliation.

B. Organizations should include in their whistleblower policies the specific penalties that people might encounter for refusing to report known misconduct.

C. Organizations should publicize their whistleblower policies and procedures to individuals both inside and outside of the organization.

D. Organizations should implement a clear whistleblower policy that lists every type of misconduct that has ever been reported at the company.

A. Espionage by competitors

B. Reporting revenue in the wrong accounting period

C. Payment of bribes to procure business

D. Fraudulent customer payments

A. The Principles are required to be implemented by all corporations in the jurisdictions that have officially adopted them

B. The Principles are intended to be applicable in developed economies but not in emerging markets.

C. The Principles state that an entity's corporate governance framework should ensure the equitable treatment of all shareholders.

D. The Principles state that an entity's corporate governance framework should discourage active cooperation between corporations and stakeholders in creating wealth.

A. Blue should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination.

B. Blue does not need to undertake any specific due diligence procedures for this transaction.

C. Blue should consider Green's expected purchasing pattern and method of payment in determining whether to accept the transaction.

D. Blue only needs to undertake due diligence procedures if Green is requesting to pay on credit.

A. Maintain professional skepticism that can only be dispelled by evidence.

B. Form the engagement hypothesis without consideration for the nature of the assignment.

C. Maintain a skeptical attitude throughout the entire engagement even if the evidence shows no signs of fraudulent activity.

D. Begin the engagement with the belief that no fraud has occurred.

A. They are intended to be applicable in developed economies but not in emerging markets.

B. They state that a corporate governance framework should require disclosure of all financial information to the organization's investors.

C. They assert that a corporate governance framework should ensure the equitable treatment of all the organization's shareholders.

D. They are required to be implemented by all corporations in the jurisdictions that have officially adopted them.

A. Baldwin contemplating philosophical principles related to ethics.

B. Baldwin reading the applicable contract law.

C. Baldwin reviewing the ACFE Code of Professional Ethics.

D. Baldwin asking for guidance from his family and friends.