最新なACFE CFE-Fraud-Prevention-and-Deterrence問題集（331題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following scenarios is LEAST LIKELY to be considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?
A. Karen accepts an assignment to search for fraud indicators at an organization in which she is an undisclosed partner.
B. Ren undertakes an external engagement that requires him to work outside the normal work hours of his primary employer.
C. Lori accepts an assignment to infiltrate her employer and transmit inside information to a competitor.
D. DeVon undertakes engagements for both sides in a case of an alleged fraudulent warranty scheme.
正解：B

質問 2：
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.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 3：
Sycamore, Inc. has a simple organizational structure with few specialized departments. The structure of Sycamore, Inc. increases the likelihood that fraud will go undetected within the organization.
A. False
B. True
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
Rosie, a Certified Fraud Examiner (CFE), conducted a fraud examination for her company that led to a confession of guilt from Dean. Which of the following statements in Rosie ' s verbal report to management would violate the ACFE Code of Professional Ethics?
A. " Dean is guilty of embezzlement. "
B. " The evidence does not support Dean ' s confession. "
C. " Dean confessed to embezzlement. "
D. " Dean ' s confession is supported by the evidence. "
正解：A

質問 5：
According to behaviorists such as B. F. Skinner, which of the following scenarios is MOST LIKELY to occur when an undesired behavior is punished?
A. The behavior will not be affected by the punishment
B. The behavior will occur more frequently.
C. The behavior will be permanently suppressed
D. The behavior will return when punishment ceases
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
Which of the following statements BEST describes a recommended practice for organizations to follow when developing a formal anti-fraud policy?
A. The policy should include language ensuring that every allegation and offender will be managed in a uniform manner.
B. The policy should avoid any specific examples of what is considered fraud so that management is not limited to those situations when it needs to terminate a dishonest employee.
C. The policy should be drafted as broadly and generally as possible so that it can easily be applied across all departments and jurisdictions.
D. The policy should not include discussions of any legal considerations to limit potential legal liability in the future.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
Fraud risks related to regulatory and legal misconduct include all of the following EXCEPT:
A. Fraudulent customer payments
B. Insider trading
C. Conflicts of interest
D. Anti-competitive practices
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 8：
(Sill, Inc. is a specialty retailer of customized window frames. The company receives a very large order from A & P Company, a new customer from another country that is known to have high corruption risks. Which of the following is MOST ACCURATE regarding the due diligence procedures that Sill should perform on A & P before proceeding with this transaction?)
A. Sill should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination.
B. Sill should consider A & P's expected purchasing pattern and method of payment in determining whether to accept the transaction.
C. Sill needs to undertake due diligence procedures only if A & P requests to pay on credit.
D. Sill does not need to undertake any specific due diligence procedures for this transaction.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)