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質問 1：
According to social control theory, which of the following questions are people MOST LIKELY to ask themselves when considering the possibility of violating the law?
A. "What will my parents think if they find out?"
B. "How likely am I to be punished for this crime?"
C. "Will I lose my job if my actions are discovered?"
D. "How can I prevent someone from learning what I did?"
正解：A
質問 2：
Jane, a Certified Fraud Examiner (CFE), was hired lo conduct a fraud examination at XYZ Company Her examination did not reveal any conclusive evidence that fraud had occurred or was occurring Consequently. XYZ's management asked Jane to state in her official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. The ACFE Code of Professional Ethics prohibits Jane from complying with management's request.
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 3：
Which of the following is included in the G20/OECD Principles of Corporate Governance?
A. A requirement for a corporate governance framework that protects the exercise of management's rights.
B. An emphasis on the importance of timely, accurate, and transparent disclosure mechanisms.
C. Support for the equal treatment of all members of an organization's governing body.
D. A request that governments implement effective internal controls to support good corporate governance practices.
正解：D
質問 4：
_____________Is the criminological theory that presents crime as a conscious decision that can be deterred by reducing opportunities for criminal activity and increasing the personal risk to an Individual of being caught and punished.
A. Rational choice theory
B. Routine activities theory
C. Justification of action theory
D. Differential association theory
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
Which of the following is FALSE regarding a fraud risk assessment?
A. The designation of an area as high risk should only occur if the assessment has conclusively revealed that fraud is occurring there.
B. The objective of the assessment is to help the organization identify what makes it most vulnerable to fraud.
C. The assessment team should consider how employees behave as part of its assessment
D. The assessment should be used to improve employee fraud awareness
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 6：
According to ACFE research, which of the following is TRUE?
A. Most employees who commit occupational fraud are first-time offenders.
B. Men and women commit similar amounts of occupational frauds.
C. Frauds committed by staff-level employees cause higher median losses than those committed by owners and executives.
D. Complaints about family problems is the most reported behavioral red flag displayed by fraud perpetrators.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
According to social control theory, which of the following questions are people MOST LIKELY to ask themselves when considering the possibility of violating the law?
A. "What will my parents think if they find out?"
B. "How likely am I to be punished for this crime?"
C. "Will I lose my job if my actions are discovered?"
D. "How can I prevent someone from learning what I did?"
正解：A
質問 2：
Jane, a Certified Fraud Examiner (CFE), was hired lo conduct a fraud examination at XYZ Company Her examination did not reveal any conclusive evidence that fraud had occurred or was occurring Consequently. XYZ's management asked Jane to state in her official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. The ACFE Code of Professional Ethics prohibits Jane from complying with management's request.
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 3：
Which of the following is included in the G20/OECD Principles of Corporate Governance?
A. A requirement for a corporate governance framework that protects the exercise of management's rights.
B. An emphasis on the importance of timely, accurate, and transparent disclosure mechanisms.
C. Support for the equal treatment of all members of an organization's governing body.
D. A request that governments implement effective internal controls to support good corporate governance practices.
正解：D
質問 4：
_____________Is the criminological theory that presents crime as a conscious decision that can be deterred by reducing opportunities for criminal activity and increasing the personal risk to an Individual of being caught and punished.
A. Rational choice theory
B. Routine activities theory
C. Justification of action theory
D. Differential association theory
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
Which of the following is FALSE regarding a fraud risk assessment?
A. The designation of an area as high risk should only occur if the assessment has conclusively revealed that fraud is occurring there.
B. The objective of the assessment is to help the organization identify what makes it most vulnerable to fraud.
C. The assessment team should consider how employees behave as part of its assessment
D. The assessment should be used to improve employee fraud awareness
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 6：
According to ACFE research, which of the following is TRUE?
A. Most employees who commit occupational fraud are first-time offenders.
B. Men and women commit similar amounts of occupational frauds.
C. Frauds committed by staff-level employees cause higher median losses than those committed by owners and executives.
D. Complaints about family problems is the most reported behavioral red flag displayed by fraud perpetrators.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
山田** -
PCでもスマホでも出来るようなので、このCFE-Fraud-Preventionテキストもやる気がわいてくるような気がします。