ACFE CFE-Fraud-Prevention-and-Deterrence 問題集

質問 1：
Jones, an accounting manager for a software company, wants to improve her team's adherence to the company's formal accounting policies and procedures and reduce the number of process exceptions they experience. According to behaviorist theories, which of the following options would be the most effective way for Jones to condition her staff to follow the company's formal accounting processes?
A. Offer a bonus to anyone who experiences no process exceptions for ninety days-
B. Publicly call out and criticize employees who deviate from the formal processes.
C. Demote employees who do not adhere to the expected processes.
D. Take away a day of paid time off for each process exception.
正解：A

質問 2：
Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However, he accepted the engagement and chose to conduct the work himself. Benjamin's conduct would likely be a violation of the ACFE Code of Professional Ethics.
A. False
B. True
正解：B

質問 3：
Patrick is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking his audit procedures, he discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Patrick's BEST response to these findings?
A. Patrick should report his findings to those charged with governance of the organization.
B. Patrick should immediately report his findings to local law enforcement authorities.
C. Patrick should confront management with his audit findings and try to get a confession.
D. Patrick should not disclose his findings to any other parties due to client confidentiality
正解：A

質問 4：
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?
A. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.
B. Professional skepticism involves maintaining a mindset that no fraud has occurred
C. Fraud examiners should not relax their skeptical attitudes under any circumstances.
D. Professional skepticism means beginning all assignments with the belief that something is amiss.
正解：C

質問 5：
XYZ. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that XYZ is subject to?
A. XYZ is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.
B. XYZ is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions
C. XYZ must comply with the various laws and regulations in the countries in which it operates
D. XYZ is required to comply with G20'OECD Principles of Corporate Governance.
正解：C

質問 6：
According to International Organization for Standardization (ISO) 31000:2018, an organization's risk management program should be proportionate to the organization's specific operations and objectives.
A. False
B. True
正解：B

質問 7：
Which of the following is FALSE regarding a background check policy for employees?
A. At a minimum, management should conduct a background check on any candidate who will have constant access to cash, checks, and credit card numbers, or other easily stolen items.
B. Where permitted by law, management should run a background check on any existing employee who is being promoted to a position that includes access to sensitive or valuable company resources, even if a background check was run on the individual at the time of hire
C. When verifying past employment, management should only ask previous employers to verify the dates the candidate was employed.
D. As part of the screening process, management should contact the references provided by the job candidate.
正解：C

質問 8：
During the course of a fraud examination. While, an employee of the ABC Corp.. approaches Blue, a Certified Fraud Examiner (CFE), and tells Blue that she wishes to furnish information in confidence. Blue also is employed by the ABC Corp. Blue should:
A. Not agree to the request for confidentiality
B. Agree that the information will be held in confidence, even though Blue knows it will not be
C. Take White's request straight to ABC Corp.'s management
D. Tell White that she will try to keep the information as confidential as possible
正解：A