最新なACFE CFE-Fraud-Prevention-and-Deterrence問題集（254題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following statements regarding recommended vendor due diligence procedures is MOST ACCURATE?
A. An organization should include a clause in the contract requiring the vendor to report any misconduct before entering into an agreement with them.
B. An organization should subject vendors to an internal audit conducted by the organization's own auditors before agreeing to do business with them.
C. An organization should request that new vendors fill out a questionnaire about their background immediately after signing a contract with them.
D. An organization should avoid revealing that it is seeking information about potential vendors prior to starting a relationship with them.
正解：A
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質問 2：
Beezie, a Certified Fraud Examiner (CFE), took an introductory class in computer forensics. When a client thought there might be evidence of a crime on their computer, Beezie decided to conduct a forensic examination of the computer even though she had no experience or advanced training in this area. Which of the following is TRUE regarding Beezie's conduct?
A. Beezie's conduct would be a violation of the ACFE Code of Professional Ethics only if she also violated the law.
B. Beezie's conduct would be a violation of the ACFE Code of Professional Ethics.
C. Beezie's conduct would not be a violation of the ACFE Code of Professional Ethics.
D. Beezie's conduct would be a violation of the ACFE Code of Professional Ethics only if she did not find the fraudster.
正解：C

質問 3：
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?
A. Professional skepticism means beginning all assignments with the belief that something is amiss.
B. Professional skepticism involves maintaining a mindset that no fraud has occurred
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.
正解：D
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質問 4：
Consistently punishing perpetrators can be an effective fraud prevention mechanism
A. False
B. True
正解：B
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質問 5：
In the context of a fraud examination, integrity requires which of the following?
A. The ability to conceal errors to preserve the reliability of the work performed
B. Prioritization of desires for personal gain over the interests of clients
C. A well-developed sense of moral philosophy and the ability to distinguish right from wrong
D. Avoidance of differences of opinion on all material matters
正解：C

質問 6：
Which of the following choices is an example of an anti-fraud control that is primarily detective in nature?
A. Continuous audit techniques
B. Hiring policies and procedures
C. Employee background checks
D. Separation of employee duties
正解：A
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質問 7：
Daniela, an independent Certified Fraud Examiner (CFE), was hired by Charles, executive director of a nonprofit organization, to investigate a straightforward embezzlement case. Duringthe investigation, Daniela learns that Charles is involved in an unrelated fraud. Under the ACFE Code of Professional Ethics. Daniela should:
A. Report Charles to law enforcement
B. Resign from the engagement.
C. Tell the nonprofit's board of trustees about Charles
D. Not disclose the information about Charles.
正解：C
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質問 8：
According to the authors of Crimes of the Middle Classes, all of the following factors have contributed to the rising problem of economic crime EXCEPT:
A. The economy's increased reliance on credit
B. The continued pressures of a culture that rewards affluence and success
C. The increased constraints of the regulatory environment for businesses
D. The increased opportunity for wrongdoing as a result of advancing information technologies
正解：C
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質問 9：
Which of the following is NOT a purpose served by a professional organization's code of conduct?
A. It provides more direct solutions to professional ethical dilemmas than might exist under general ethical principles
B. It facilitates practical enforcement and profession-wide Internal discipline.
C. It serves as a reference and benchmark for ethical guidance
D. It replaces the need for individuals to consult their own conscience.
正解：D
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