최신 CFE-Fraud-Prevention-and-Deterrence 무료덤프 - ACFE Certified Fraud Examiner

문제1

The Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management-Integrating with Strategy and Performance defines what as 'the continual iterative process of obtaining information and sharing it throughout the entity'?

A. Governance and culture

B. Performance

C. Information, communication, and reporting

D. Strategy and objective-setting

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제2

Stevens, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at ABC Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, ABC's management asked Stevens to state in his official examination report that the organization is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective.
Under the ACFE Code of Professional Ethics. Stevens is permitted to comply with management's request based on the findings of his examination.

A. True

B. False

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제3

Smith, a retail sales manager, wants to decrease the level of cash register over-and-short discrepancies among his sales team. According to behaviorist theories, which of the following options would be the MOST EFFECTIVE way for Smith to encourage his team members to keep their cash drawers in balance?

A. Demote employees who continue to have reconciliation discrepancies

B. Publicly call out and criticize employees whose cash drawers are over or short.

C. Take away an hour of paid time off for each time the drawer is over or short

D. Offer a bonus to anyone whose drawer reconciles perfectly for sixty days.

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제4

While, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination She did not find fraud, but. In White's opinion, there were several internal control deficiencies that, if not remediated, could facilitate the occurrence of fraud Under the ACFE Code of Professional Ethics. White may include her opinion on the controls in her report to management.

A. True

B. False

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제5

Management at ABC Corp. is assessing the company's ethical tone and how it affects the organization's fraud risk. To most effectively reinforce an anti-fraud culture, management should:

A. All of the above

B. Create an environment in which employees feel safe challenging management's decisions

C. Use a checklist of initiatives to make sure all the elements of a strong tone at the top are in place

D. implement two separate sets of ethics policies, one for management and one for employees

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제6

Fraud risks related to corruption include all of the following EXCEPT;

A. Receipt of kickbacks

B. Payment of bribes

C. Aiding and abetting vendor fraud

D. Espionage by competitors

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제7

According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud, while_________schemes are the MOST COSTLY form of occupational fraud.

A. Financial statement fraud: corruption

B. Corruption, asset misappropriation

C. Asset misappropriation; corruption

D. Asset misappropriation: financial statement fraud

정답: D

설명: (DumpTOP 회원만 볼 수 있음)

문제8

Which of the following is FALSE regarding an organization's anti-fraud policy?

A. One of the most important considerations in developing the anti-fraud policy is to ensure every allegation is handled in a uniform manner.

B. To avoid legal problems in discharging employees, the anti-fraud policy should not include any specific examples of frau and misconduct.

C. In developing the anti-fraud policy, management should check with legal counsel regarding any legal considerations with respect to the policy.

D. A detailed anti-fraud policy can make it easier to investigate and punish employees who commit fraud and other dishonest acts.

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제9

According to Diane Vaughan. which of the following factors increases an organization's inherent inclination toward committing crime?

A. Management encourages employee loyalty through social functions

B. Rewards are given to employees who challenge the status quo

C. Management separates employee performance goals from company performance goals

D. All of the above

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

문제10

Which of the following is FALSE regarding a background check policy for employees?

A. As part of the screening process, management should contact the references provided by the job candidate.

B. 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.

C. When verifying past employment, management should only ask previous employers to verify the dates the candidate was employed.

D. 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

정답: C

설명: (DumpTOP 회원만 볼 수 있음)

최신 CFE-Fraud-Prevention-and-Deterrence 무료덤프 - ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence

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