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

（A）False

（B）True

（A）The program is static and consistent, even during times of organizational change.

（B）The program facilitates continuous improvement.

（C）The program takes human and cultural factors into account.

（D）The program is customized and proportionate to the organization's operations and objectives.

（A）The assessment team would like to obtain individuals' responses through a formal electronic questionnaire.

（B）The assessment team would like to provide a means for anonymous employee suggestions or responses to questions posed.

（C）The assessment team would like to observe the interactions of several employees discussing the organization's current fraud awareness training.

（D）The assessment team would like to get candid one-on-one feedback from employees in a private setting.

（A）It deters fraudsters by increasing the perception that fraud will be detected.

（B）It focuses more on preventive controls than detective controls.

（C）It fully eliminates the risk of fraud by removing opportunities for misbehavior.

（D）It prioritizes implementing detective controls over preventive controls.

（A）All employees at the organization should be responsible for monitoring compliance with the program.

（B）Punishment for intentional noncompliance should be individualized based on the offender's personal circumstances.

（C）Formal sanctions for intentional noncompliance should be kept private and only shared if a party absolutely needs to know.

（D）Systems to monitor and identify breaches in compliance must be included in the fraud risk management program.

（A）Payment of bribes to procure business

（B）Fraudulent customer payments

（C）Espionage by competitors

（D）Reporting revenue in the wrong accounting period

（A）It eliminates all payroll fraud

（B）It increases opportunities for concealment

（C）It helps expose irregularities when duties change hands

（D）It discourages independent review

（A）Consumer action to force change

（B）Withdrawal of financial institution funding

（C）Strong intervention of the government

（D）Voluntary changes in corporate attitudes and structure