最新的Certified Fraud Examiner認證 CFE-Fraud-Prevention-and-Deterrence考試題庫

問題1

The objectives of a fraud risk management program include:

A. Proactively identifying fraud risks

B. Limiting the damage caused by fraud occurrences

C. All of the above

D. Punishing fraud perpetrators

正確答案: C

說明：（僅 VCESoft 成員可見）

問題2

Mary is charged with implementing a fraud reporting program on behalf of her organization. Which of the following options is a best practice that Mary should follow to ensure that the program is successful?

A. Mary should inform employees that they are required to report information about potential fraud directly to their immediate supervisor.

B. Mary should inform employees that they will be held accountable if they report a tip that management is unable to verify.

C. Mary should inform employees about the precise methods available for reporting potential fraud, such as completing an online form.

D. Mary should inform employees that the names of all individuals who report misconduct will be shared with the organization's governing body.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題3

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

A. False

B. True

正確答案: A

說明：（僅 VCESoft 成員可見）

問題4

During an external audit of an organization ' s financial statements, Saskia, the external auditor, uncoverssignificant internal control deficiencies at the organization. She believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Saskia do regarding these findings?

A. Saskia should suspend the current audit engagement and begin a new audit focused on the internal control deficiencies.

B. Saskia should withdraw from the audit engagement immediately and issue a disclaimer on any prior work performed.

C. Saskia should provide a written communication about her findings to the relevant regulatory agencies.

D. Saskia should communicate the deficiencies in writing to those charged with governance.

正確答案: D

說明：（僅 VCESoft 成員可見）

問題5

Julia, an internal auditor, is formalizing a process to evaluate the effectiveness of the company ' s control system over time, including both ongoing evaluations and periodic separate evaluations. Julia's initiative BEST pertains to which component of the Committee of Sponsoring Organizations of the Treadway Commission ' s (COSO) Internal Control-Integrated Framework?

A. Control environment

B. Monitoring

C. Control activities

D. Risk assessment

正確答案: B

說明：（僅 VCESoft 成員可見）

問題6

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

A. The assessment should be used to improve employee fraud awareness

B. The designation of an area as high risk should only occur if the assessment has conclusively revealed that fraud is occurring there.

C. The objective of the assessment is to help the organization identify what makes it most vulnerable to fraud.

D. The assessment team should consider how employees behave as part of its assessment

正確答案: B

說明：（僅 VCESoft 成員可見）

問題7

In the context of a fraud examination, integrity requires which of the following elements?

A. Avoidance of differences of opinion on all material matters.

B. Prioritization of desires for personal gain over the interests of clients.

C. Independence of mental attitude and avoidance of conflicts of interest.

D. Ability to conceal errors to preserve the reliability of the work performed.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題8

At the end of an engagement, a Certified Fraud Examiner (CFE) might provide a report to their client about the information uncovered during the investigation. Which of the following statements is TRUE regarding the potential privilege that applies to this report?

A. A fraud examiner ' s report may be privileged from disclosure in certain circumstances, but it does not have an absolute legal privilege.

B. A fraud examiner ' s report is considered privileged information and is therefore protected from being legally demanded by outside parties.

C. A fraud examiner ' s report is only privileged from disclosure if the author is also a professional legal advisor.

D. A fraud examiner ' s report is privileged from disclosure by anyone other than the client.

正確答案: A

問題9

Which of the following statements is MOST ACCURATE regarding an effective system of anti-fraud controls?

A. It prioritizes implementing detective controls over preventive controls.

B. It deters fraudsters by increasing the perception that fraud will be detected.

C. It focuses more on preventive controls than detective controls.

D. It fully eliminates the risk of fraud by removing opportunities for misbehavior.

正確答案: B

問題10

Gray, an independent Certified Fraud Examiner (CFE), was hired by Green, president of the ABC Corporation, to investigate allegations that one of ABC ' s employees is taking kickbacks. During the investigation. Gray teams that Green is involved in an unrelated fraud. Under the ACFE Code of Professional Ethics. Gray should:

A. Not disclose the information about Green.

B. Report Green to law enforcement

C. Resign from the engagement

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

正確答案: D

說明：（僅 VCESoft 成員可見）

問題11

Red works in the Accounting Department and prepares account reconciliations for his company. While following his normal procedures, Red misunderstands a note from a colleague, resulting in incorrect information being included on an account reconciliation that ultimately makes the account appear artificially inflated. Which of the following internal control failures has MOST LIKELY occurred?

A. Error.

B. Noncompliance.

C. Breakdown.

D. Collusion.

正確答案: A

說明：（僅 VCESoft 成員可見）

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