최신ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence - CFE-Fraud-Prevention-and-Deterrence무료샘플문제

A. Fraud awareness training

B. Hiring policies and procedures

C. Separation of duties

D. Independent reconciliations

A. Complaints about family problems is the most reported behavioral red flag displayed by fraud perpetrators.

B. Frauds committed by staff-level employees cause higher median losses than those committed by owners and executives.

C. Men and women commit similar amounts of occupational fraud.

D. Most employees who commit occupational fraud are first-time offenders.

A. All of the above are violations.

B. Rodrigo. a CFE. uncovered several material Internal control deficiencies unrelated to the Kickback scheme he was Investigating. In his final report to management. Rodrigo included information about the deficiencies even though they were unrelated to the situation he was hired to investigate.

C. Vivian, a CFE, accepted an assignment to conduct a fraud examination within a manufacturing company. Because she was in a hurry to complete the investigation, she overlooked key items of evidence and ended up failing to uncover a major fraud scheme.

D. Tom, a CFE, was hired by a client to conduct a fraud examination but found nothing amiss. A year later, he received a court order to provide the client ' s file to the ordering court. Tom complied with the court order, even though he did not have the client ' s authorization to do so.

A. Guidance regarding appropriate board structures, responsibilities, and procedures

B. A call to support the equal treatment of all members of an organization's governing body

C. A requirement for corporations to establish a legal, regulatory, and institutional framework to support good governance practices

D. An examination of the importance of effectively designed and implemented internal control mechanisms within an organization

A. Reporting to regulators regarding the entity ' s vulnerability to fraud.

B. Issuing a report asserting that the organization ' s financial statements do not contain material misstatements caused by fraud.

C. Evaluating the organization ' s structures and process for fraud risk governance.

D. Overseeing management ' s actions to manage fraud risks.

A. To be most effective, access to the organization ' s ethics policy should be restricted to employees and other Internal parties only

B. All of the above

C. An effective written ethics policy alone is sufficient to communicate management ' s ethical philosophy and serve as a comprehensive ethics program

D. In designing the ethics program, management should consider whether the organization currently has any ethical leadership Issues

A. Po may include her opinion on the internal controls in her report to management only if management agrees to compensate her for the addition.

B. Po may include her opinion on the internal controls in her report to management only if she amends her contract.

C. Po may include her opinion on the internal controls in her report to management because it is a technical matter.

D. Po may not include her opinion on the internal controls in her report to management because that is not what she was hired to assess.

A. Patrick should confront management with his audit findings and try to get a confession.

B. Patrick should immediately report his findings to local law enforcement authorities.

C. Patrick should report his findings to those charged with governance of the organization.

D. Patrick should not disclose his findings to any other parties due to client confidentiality

A. Evangelique is legally prohibited from reporting the findings to any party outside the organization being audited.

B. Evangelique must comply with the reporting requirements for all governmental auditors that are set by global auditing standards.

C. Evangelique's reporting requirements are the same as those for external auditors in the private sector.

D. Evangelique's reporting requirements depend on the jurisdiction of the entity and the specific audit mandate.

A. Social status

B. Psychological temperament

C. Educational background

D. Organizational opportunity

A. False

B. True

A. Purchasing fidelity insurance to protect against the associated risk of loss

B. Implementing additional internal control measures

C. Deciding not to implement any responsive measures

D. Discontinuing the underlying activity completely