CFE-Fraud-Prevention-and-Deterrence 無料問題集「ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence」

（A）Corruption, asset misappropriation

（B）Asset misappropriation: financial statement fraud

（C）Financial statement fraud: corruption

（D）Asset misappropriation; corruption

（A）Employees who steal do not commonly display lifestyle or behavioral warning signs of their misdeeds.

（B）Managers should only observe employees for signs of suspicious behavioral or lifestyle changes if they can do so without the employees' knowledge.

（C）An increase in employee wealth is always a sign of fraud that should be investigated.

（D）Managers should be instructed to observe employees for any unusual lifestyle improvements, such as an unexplained increase in luxury purchases.

（A）Providing conclusions based on discovered evidence

（B）Participating in an activity with an undisclosed conflict of interest

（C）Engaging in an activity that is legal within her jurisdiction

（D）Giving opinions regarding technical matters

（A）Rewards are given to employees who challenge the status quo

（B）Management separates employee performance goals from company performance goals

（C）Management encourages employee loyalty through social functions

（D）All of the above

（A）False

（B）True

（A）Organizations should emphasize that rules regarding whistleblower protections are only intended for lower-level employees who might be more vulnerable to retaliation.

（B）Organizations should include in their whistleblower policies the specific penalties that people might encounter for refusing to report known misconduct.

（C）Organizations should publicize their whistleblower policies and procedures to individuals both inside and outside of the organization.

（D）Organizations should implement a clear whistleblower policy that lists every type of misconduct that has ever been reported at the company.

（A）Consumer action to force change

（B）Strong intervention of the government

（C）Voluntary changes in corporate attitudes and structure

（D）Media blacklisting of the organization

（A）False

（B）True

（A）Crime originates from a rational and conscious decision made by the perpetrator in order to receive an intended benefit.

（B）Crime can be deterred by decreasing the personal risk to potential perpetrators.

（C）Crime originates from an instinctual response to external stimuli without any rational or conscious decision by the perpetrator.

（D）Crime can be deterred by increasing the personal benefit to potential perpetrators.

（A）Identity theft is both the most common and costliest category of occupational fraud.

（B）Financial statement fraud schemes are the most common category of occupational fraud.

（C）Corruption schemes are the costliest category of occupational fraud.

（D）Asset misappropriation schemes are the most common category of occupational fraud.

（A）An accounting clerk forging company checks to herself

（B）Management of several construction companies engaging In bid rigging

（C）A salesman offering bribes to secure a contract

（D）A doctor conspiring with patients to Tile false health care insurance claims

（A）A process, effected by an entity's board of directors, management, and other personnel,designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance

（B）A process implemented to review how well the organization's risk management capabilities have increased value over time and how they will continue to drive value for the organization

（C）A process involving personnel at all levels of the organization that aims to eliminate all uncertainty and risk while also ensuring the achievement of organizational goals

（D）A process aimed at proactively identifying, evaluating, and addressing an organization's vulnerabilities to fraud by both internal and external sources

（A）The auditors can ignore the misstatement because the omitted amount is less than the quantitative materiality threshold and therefore immaterial to the audit.

（B）The auditors should assess the need to adjust the nature, timing, and extent of remaining audit procedures based on this evidence.

（C）The auditors do not need to be concerned with this evidence, as asset misappropriation schemes are not considered relevant or material for external audit purposes.

（D）The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement

（A）It should be used to replace the auditor's own identification and assessment of fraud risks.

（B）It should be used to assess whether there is a moderate-to-high risk of management overriding controls within the moderate-to-high fraud risk areas.

（C）It should be used to design audit tests to evaluate whether the controls are operating effectively.

（D）it should be used to increase awareness in the development of audit programs for areas that have been identified as having a moderate-to-high risk of fraud.

（A）None of the above

（B）Positive reinforcement

（C）Negative reinforcement

（D）Punishment

（A）Social status

（B）Educational background

（C）Organizational opportunity

（D）Psychological temperament

（A）Derrick, a CFE, was hired by a client to conduct a fraud examination but found nothing abnormal. A year later, he received a court order to provide the client's file to the court. Derrick complied with the court order despite not having the client's authorization to provide the file.

（B）All of the above are violations.

（C）Riva, a CFE, uncovered material internal control deficiencies that were material but unrelated to the kickback scheme she was investigating. In her final report to management, Riva included information about the deficiencies despite their being unrelated to the situation she was hired to investigate.

（D）Dee, a CFE, accepted an assignment to conduct a fraud examination within a manufacturing company.
Because she rushed to complete the investigation, she overlooked key items of evidence and failed to uncover a fraud scheme.

（A）Communicating the expectations of those governing the fraud risk management program

（B）Developing one-time evaluations for each fraud risk management principle

（C）Performing comprehensive fraud risk assessments to identify specific fraud schemes

（D）Deploying preventive and detective fraud control activities to mitigate fraud risk

（A）Governance and culture

（B）Review and revision

（C）Strategy and objective-setting

（D）Risk tolerance