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

問題1

Which of the following is the MOST EFFECTIVE way for management to respond to incidents of fraud within an organization?

A. Reporting known incidents of fraud to law enforcement

B. Maintaining a policy that allows employees one warning before they are terminated for committing fraud

C. Punishing frauds only if they have a significant financial impact

D. Keeping all known incidents of fraud private to protect the identities of parties involved

正確答案: A

說明：（僅 VCESoft 成員可見）

問題2

Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A. Professional skepticism involves maintaining a mindset that no fraud has occurred

B. Professional skepticism means beginning all assignments with the belief that something is amiss.

C. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.

D. Fraud examiners should not relax their skeptical attitudes under any circumstances.

正確答案: D

說明：（僅 VCESoft 成員可見）

問題3

Which of the following is the BEST reason to perform fraud risk assessments periodically?

A. Fraud risks remain constant over time

B. Regulations prohibit reassessment

C. External audits eliminate the need for updates

D. Business processes, personnel, and risks change over time

正確答案: D

說明：（僅 VCESoft 成員可見）

問題4

Which of the following is one of the four recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

A. Develop a written charter for the audit committee

B. Provide adequate resources and authority to the internal audit function

C. Have a mandatory independent finance committee

D. Assign oversight of the hotline reporting program to company shareholders

正確答案: B

說明：（僅 VCESoft 成員可見）

問題5

Benjamin, a Certified Fraud Examiner CFE, was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving different types of technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience. However, he accepted the engagement and chose to conduct the work himself. Which of the following is TRUE regarding Benjamin's conduct?

A. Benjamin's conduct would not 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.

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 be a violation of the ACFE Code of Professional Ethics only if he failed to find evidence of fraud.

正確答案: B

說明：（僅 VCESoft 成員可見）

問題6

Why is vendor due diligence important in anti-fraud programs?

A. It replaces procurement controls

B. It eliminates contract negotiations

C. It guarantees vendor profitability

D. It helps identify fraud, corruption, and compliance risks before engagement

正確答案: D

說明：（僅 VCESoft 成員可見）

問題7

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal control as:

A. A process involving personnel at all levels of the organization that aims to eliminate all uncertainty and risk while also ensuring the achievement of organizational goals

B. A process aimed at proactively identifying, evaluating, and addressing an organization's vulnerabilities to fraud by both internal and external sources

C. A process implemented to review how well the organization's risk management capabilities have increased value over time and how they will continue to drive value for the organization

D. A process, effected by an entity's board of directors, management, and other personnel,designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance

正確答案: D

說明：（僅 VCESoft 成員可見）

問題8

Jacques, an internal auditor, and Brenna, the company's travel and expense manager, have had several disagreements about employee expense limits and policies. Jacques has just been told that he will lead the company's fraud risk assessment. During the fraud risk assessment, Jacques should:

A. Request that someone else perform the fraud risk assessment work related to employee travel and expenses.

B. Automatically designate the employee travel and expense function as a high-risk area.

C. Confront Brenna about the disagreements and discuss how they increase the organization's risk of fraud.

D. Include his disagreements with Brenna as a factor when assessing the risk of fraud in the employee travel and expense function.

正確答案: A

說明：（僅 VCESoft 成員可見）

問題9

Management at ABC Corp. is assessing the company's ethical tone and how it affects the organization's fraud risk. To MOST EFFECTIVELY reinforce an anti-fraud culture, management should:

A. Use a checklist of initiatives to make sure all the elements of a strong tone at the lop are in place

B. Visibly adhere to the same set of ethics policies that is required of all employees

C. Create an environment in which employees are dissuaded from challenging management's decisions

D. All of the above

正確答案: B

說明：（僅 VCESoft 成員可見）

問題10

A company implements mandatory job rotation within its accounting department. What fraud risk benefit does this provide?

A. It increases opportunities for concealment

B. It discourages independent review

C. It eliminates all payroll fraud

D. It helps expose irregularities when duties change hands

正確答案: D

說明：（僅 VCESoft 成員可見）

問題11

Which of the following is NOT a factor that directors and management should consider when developing a corporate governance framework for an organization?

A. The legal and regulatory environment in which the organization operates

B. The organization's cultural environment

C. The organization's ethical environment

D. The ability of the framework to remain static during changes in the corporate landscape

正確答案: D

說明：（僅 VCESoft 成員可見）

問題12

Which of the following mechanisms can help alleviate the pressure on employees to commit fraud?

A. Background check policies

B. Employee support programs

C. Employee monitoring software

D. Discipline policies

正確答案: B

問題13

The Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management--Integrating with Strategy and Performance defines what as `the continual iterative process of obtaining information and sharing it throughout the entity'?

A. Strategy and objective-setting

B. Performance

C. Information, communication, and reporting

D. Governance and culture

正確答案: C

說明：（僅 VCESoft 成員可見）

問題14

Which of the following is BEST classified as a type of external fraud risk?

A. Reporting revenue in the wrong period

B. Collusion between contractors

C. Embezzling incoming customer payments

D. Adding ghost employees to payroll

正確答案: B

說明：（僅 VCESoft 成員可見）

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