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質問 1：
According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided.
A. False
B. True
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
An effective system of anti-fraud controls
A. Focuses more on detective controls than preventive controls
B. Fully eliminates the risk of fraud
C. Increases the perception that fraud will be detected
D. Focuses more on preventive controls than detective controls
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
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
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
Charles, the chief executive officer (CEO) of the Baking & Things Corporation, hired Daniela, a Certified Fraud Examiner (CFE), to investigate an embezzlement case. During the investigation, Daniela learns that Charles is involved in an unrelated fraud. What action should Daniela take based on the ACFE Code of Professional Ethics?
A. Daniela should contact the media to report what she found.
B. Daniela should report Charles to law enforcement.
C. Daniela should immediately resign from the engagement.
D. Daniela should tell the company's board of directors about Charles.
正解：D
質問 5：
Which of the following scenarios is the MOST ACCURATE representation of organizational crime?
A. An agreement between all the local floral companies to unnecessarily raise prices.
B. An accountant uses company funds to pay personal credit card charges.
C. A retail clerk colluding with a friend to commit a scheme involving fraudulent returns.
D. An inventory manager taking home the company's product to sell privately.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 6：
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. Monitoring
B. Risk assessment
C. Control environment
D. Control activities
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 7：
Which of the following Is TRUE regarding the reporting of the fraud risk assessment results?
A. The fraud risk assessment report should contain a detailed, comprehensive list of every assessment finding
B. All of the above
C. A fraud risk assessment report should reflect the assessment team's subjective perspective regarding the risks identified
D. The fraud risk assessment report should be delivered in a style most suited to the language of the business
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 8：
According to Silk and Vogel's research, which of the following is one of the ways that businesses rationalize illegal conduct?
A. Government regulations are justified because the additional costs of regulations and bureaucratic procedures increase government profits.
B. Violations are caused by innocent errors in judgment rather than economic necessity.
C. Government regulation is unnecessary because the matters being regulated are unimportant.
D. Corporate violations that involve large sums of money are often spread among so many organizations that each gains very little individually.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 9：
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
According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided.
A. False
B. True
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
An effective system of anti-fraud controls
A. Focuses more on detective controls than preventive controls
B. Fully eliminates the risk of fraud
C. Increases the perception that fraud will be detected
D. Focuses more on preventive controls than detective controls
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
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
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
Charles, the chief executive officer (CEO) of the Baking & Things Corporation, hired Daniela, a Certified Fraud Examiner (CFE), to investigate an embezzlement case. During the investigation, Daniela learns that Charles is involved in an unrelated fraud. What action should Daniela take based on the ACFE Code of Professional Ethics?
A. Daniela should contact the media to report what she found.
B. Daniela should report Charles to law enforcement.
C. Daniela should immediately resign from the engagement.
D. Daniela should tell the company's board of directors about Charles.
正解：D
質問 5：
Which of the following scenarios is the MOST ACCURATE representation of organizational crime?
A. An agreement between all the local floral companies to unnecessarily raise prices.
B. An accountant uses company funds to pay personal credit card charges.
C. A retail clerk colluding with a friend to commit a scheme involving fraudulent returns.
D. An inventory manager taking home the company's product to sell privately.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 6：
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. Monitoring
B. Risk assessment
C. Control environment
D. Control activities
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 7：
Which of the following Is TRUE regarding the reporting of the fraud risk assessment results?
A. The fraud risk assessment report should contain a detailed, comprehensive list of every assessment finding
B. All of the above
C. A fraud risk assessment report should reflect the assessment team's subjective perspective regarding the risks identified
D. The fraud risk assessment report should be delivered in a style most suited to the language of the business
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 8：
According to Silk and Vogel's research, which of the following is one of the ways that businesses rationalize illegal conduct?
A. Government regulations are justified because the additional costs of regulations and bureaucratic procedures increase government profits.
B. Violations are caused by innocent errors in judgment rather than economic necessity.
C. Government regulation is unnecessary because the matters being regulated are unimportant.
D. Corporate violations that involve large sums of money are often spread among so many organizations that each gains very little individually.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 9：
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
彩月** -
私も高得点でCFE-Fraud-Prevention-and-Deterrence試験に合格した。Pass4Testさん、ネットで好評させていただきます。