最新なACFE CFE-Fraud-Prevention-and-Deterrence問題集（140題）、真実試験の問題を全部にカバー！

質問 1：
A government auditor is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions (ISSAI). Which of the following is TRUE regarding the auditor's consideration of fraud during this engagement?
A. In addition to fraud, the auditor should remain alert to potential occurrences of abuse during the audit.
B. The auditor has the automatic ability to withdraw from the audit engagement if fraud is found.
C. The objectives of the audit are likely narrower than those of a private-sector financial statement audit.
D. The requirements found in International Standard on Auditing (ISA) 240 do not apply to the engagement
正解：A

質問 2：
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：C

質問 3：
Daniela, an independent Certified Fraud Examiner (CFE), was hired by Charles, executive director of a nonprofit organization, to investigate a straightforward embezzlement case. During the 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

質問 4：
Green, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding her business contract with her professional partners. Which of the following sources of guidance would be considered the lowest level of reference to help Green in determining the most ethical course of action?
A. Philosophical principles related to ethics
B. The ACFE Code of Professional Ethics
C. Guidance from her family and friends
D. Contract law
正解：D

質問 5：
ABC. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that ABC is subject to?
A. ABC must comply with specific listing standards for the stock exchange(s) on which it is listed
B. ABC is required to comply with G20/OECD Principles of Corporate Governance
C. ABC is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.
D. ABC is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions
正解：A

質問 6：
Professional auditing standards require that auditors incorporate an "element of unpredictability" in the selection of auditing procedures to be performed.
A. False
B. True
正解：B

質問 7：
Employee anti-fraud education should:
A. Include descriptions of the procedures that management uses to detect fraud.
B. Be restricted to formal educational mechanisms to reinforce the importance of the message.
C. Be presented by organizational executives or anti-fraud professionals only.
D. Include examples of prior employee misconduct and how those situations were handled.
正解：D

質問 8：
Glend
a. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:
A. Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.
B. Automatically designate the accounts receivable department as a high-risk area.
C. Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.
D. Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.
正解：C

質問 9：
Which of the following is TRUE regarding the internal audit function's reporting responsibilities pertaining to fraud?
A. The internal audit function should not disclose the results of its fraud audits to senior management or the board of directors in order to maintain independence.
B. The internal audit function is not permitted to communicate with the board of directors about fraud, as that is the responsibility of external auditors.
C. The internal audit function should discuss how and when to report fraud-related issues with senior management and the board of directors before such issues arise.
D. The internal audit function is permitted, but not required, to periodically report about the organization's fraud risks to senior management and the board of directors.
正解：D