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CFE-Fraud-Prevention-and-Deterrence考試資料 - CFE-Fraud-Prevention-and-Deterrence學習筆記

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認證欺詐審查員協會（ACFE）CFE-Fraud-Fraud-Prevention and-Deterrence認證考試專為有興趣從事預防欺詐和威懾職業的專業人員設計。該認證考試在全球範圍內得到認可，並且在行業內得到了高度尊重。 ACFE CFE-Fraud-Revention and-Deterrence認證考試旨在測試諸如預防欺詐，檢測和威懾等關鍵領域中候選人的知識和技能。

ACFE CFE-Fraud-Prevention-and-Deterrence認證考試是為希望專門從事防欺詐和威懾的專業人士而設計的。這是一個全球認可的認證計劃，為候選人提供預防、檢測和調查欺詐的技能和知識。該考試涵蓋了各種主題，包括防欺詐和威懾策略、欺詐風險評估、欺詐調查技巧以及與欺詐有關的法律和道德問題。

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CFE-Fraud-Prevention-and-Deterrence學習筆記，CFE-Fraud-Prevention-and-Deterrence證照考試

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認證詐騙檢查員-欺詐預防和防範（CFE-Fraud-Prevention-and-Deterrence）考試是由認證欺詐檢查員協會（ACFE）提供的認證考試。此考試是為希望在其組織內專門從事欺詐預防和檢測的專業人士設計的。CFE-Fraud-Prevention-and-Deterrence考試測試考生對預防、檢測和調查欺詐技術的知識和理解能力。

最新的 Certified Fraud Examiner CFE-Fraud-Prevention-and-Deterrence 免費考試真題 (Q70-Q75):

問題 #70
For its compliance program to be effective, an organization must promote the program through appropriate incentives for compliance.

• A. False
• B. True

答案：B

解題說明：
* Overview of Compliance Programs:An effective compliance program requires clear communication, enforcement, and promotion of ethical standards within an organization. Promoting compliance involves setting up positive incentives, such as rewards for ethical behavior, to encourage adherence to policies and regulations.
* Role of Incentives:
* Incentives serve as motivators for employees to align with the compliance culture. Examples include bonuses for meeting compliance goals, recognition for ethical behavior, and career advancement opportunities tied to compliance performance.
* The U.S. Federal Sentencing Guidelines for Organizations emphasize that for a compliance program to be effective, it must include incentives to encourage proper behavior and discipline to deter violations.
* Supporting Reference Materials:
* The Association of Certified Fraud Examiners (ACFE) highlights the importance of integrating incentives into compliance programs. These incentives are seen as essential for fostering a culture of ethics and preventing fraud.
* Industry standards and frameworks, such as COSO's "Internal Control - Integrated Framework," also stress the integration of incentives to promote adherence to internal controls and compliance standards.
* Importance of Positive Reinforcement:
* Positive reinforcement through incentives leads to higher employee morale, enhanced commitment to ethical practices, and a reduced likelihood of non-compliance.
* A compliance program that merely penalizes non-compliance without rewarding adherence can fail to motivate employees to prioritize compliance.
* Application in Fraud Prevention:
* By actively incentivizing compliance, organizations can proactively mitigate risks of fraud and unethical practices. This aligns employees' personal goals with the organization's ethical standards.
References:
* ACFE's Fraud Prevention Guidelines.
* COSO Framework for Internal Controls.
* Relevant sections from Auditor Essentials and Excel for Auditors supporting the implementation of compliance measures.

 

問題 #71
Eliece, a Certified Fraud Examiner (CFE), and Jewel are employees at Silver Inc. Jewel informs Eliece that she has knowledge of a potential financial statement fraud but does not feel comfortable sharing this information unless Eliece can promise that she will keep it confidential. How should Eliece respond?

• A. Eliece should encourage Jewel to report the information to law enforcement because she cannot agree to Jewel's request.
• B. Eliece should immediately contact management at Silver Inc. to provide information about her conversation with Jewel and her request for confidentiality.
• C. Eliece should promise Jewel that she will keep the information confidential even though she knows that she will likely be unable to keep that promise.
• D. Eliece should tell Jewel that she will try to keep the information as confidential as possible but she might have an ethical obligation to inform their employer.

答案：D

解題說明：
CFEs must act ethically and responsibly when handling sensitive information. Eliece should inform Jewel that she will try to maintain confidentiality but must adhere to professional and ethical obligations, which may require disclosing the information to appropriate parties such as her employer or relevant authorities. This balanced response encourages transparency while maintaining ethical standards.

 

問題 #72
Which of the following statements is TRUE according to rational choice theory?

• 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 can be deterred by increasing the personal benefit to potential perpetrators.
• D. Crime originates from an instinctual response to external stimuli without any rational or conscious decision by the perpetrator.

答案：A

解題說明：
Rational choice theory posits that crime is a deliberate and rational decision made by individuals who weigh the costs and benefits of their actions. Perpetrators commit crimes when they believe the potential benefits outweigh the risks. This theory also supports deterrence measures that increase the perceived risks or reduce the benefits of committing crimes, thereby discouraging rational actors from engaging in fraudulent behavior.

 

問題 #73
Susannah Is conducting an external audit of a company In a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking her audit procedures, she discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Susannah's BEST response to these findings?

• A. Susannah should Immediately report her findings to the secunties regulators
• B. Susannah should not disclose her findings to any other parties due to client confidentiality.
• C. Susannah should confront management with her audit findings and try to get a confession.
• D. Susannah should report her findings to the audit committee of the board of directors.

答案：D

解題說明：
* Fraud Discovered During an Audit:
* Under ISAs, auditors must communicate findings of fraud to the appropriate governance body, such as the audit committee or board of directors.
* This ensures accountability and allows the organization to take appropriate remedial action.
* Analysis of Other Options:
* A. Confront management: This could compromise the investigation and is not the auditor's role.
* B. Report to regulators: Not immediately required unless legal reporting obligations apply.
* D. Confidentiality: Confidentiality rules allow communication with governance bodies as part of the audit process.
* Conclusion:Reporting findings to the audit committee aligns with ISA requirements and best practices.

 

問題 #74
Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud Triangle

• A. Pressure
• B. Lack of integrity
• C. Rationalization
• D. Opportunity

答案：A

解題說明：
* Fraud Triangle and Employee Support Programs:
* The Fraud Triangle identifies pressure, opportunity, and rationalization as the key elements contributing to fraud.
* Employee support programs help alleviate pressures, such as financial stress or workplace dissatisfaction, which could lead employees to commit fraud.
* Analysis of Options:
* A. Rationalization: Not addressed directly by support programs.
* B. Lack of integrity: Focuses on individual ethics, not pressures.
* C. Opportunity: Mitigated through controls, not support programs.
* Conclusion:Employee support programs address the pressure element of the Fraud Triangle.

 

問題 #75
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