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

A. Blue does not need to undertake any specific due diligence procedures for this transaction.

B. Blue should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination.

C. Blue only needs to undertake due diligence procedures if Green is requesting to pay on credit.

D. Blue should consider Green ' s expected purchasing pattern and method of payment in determining whether to accept the transaction.

A. The assessment team would like to obtain responses through a formal electronic questionnaire.

B. The assessment team wants to observe employees as they collectively discuss the organization's fraud awareness training.

C. The assessment team wants to receive candid one-on-one feedback from employees in a private setting.

D. The assessment team would like to provide a means for anonymous suggestions or responses to questions.

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

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

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

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

A. Enforcement

B. Compliance

C. Prevention

D. Deterrence

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

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

A. Adding ghost employees to payroll

B. Reporting revenue in the wrong period

C. Collusion between contractors

D. Embezzling incoming customer payments

A. Providing conclusions based on evidence.

B. Participating in conduct that could be considered unethical.

C. Accepting assignments with disclosed conflicts of interest.

D. Giving opinions regarding technical matters.

A. Mary should inform employees of the precise methods for reporting potential fraud, such as completing an online form.

B. Mary should inform employees that they will be held accountable for reporting tips that cannot be verified.

C. Mary should inform employees that the names of all individuals who report misconduct will be shared with the organization's governing body and law enforcement.

D. Mary should inform employees that they are required to report any information about potential fraud directly and only to their immediate supervisor.

A. In addition to fraud, the auditor should remain alert to potential occurrences of abuse during the audit.

B. The objectives of the audit are likely narrower than those of a private-sector financial statement audit.

C. The requirements found in International Standard on Auditing (ISA) 240 do not apply to the engagement

D. The auditor has the automatic ability to withdraw from the audit engagement if fraud is found.

A. Monitoring

B. Control activities

C. Risk assessment

D. Control environment

A. It focuses more on preventive controls than detective controls.

B. It deters fraudsters by increasing the perception that fraud will be detected.

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

D. It prioritizes implementing detective controls over preventive controls.

A. " How likely am I to be punished for this crime? "

B. " How can I prevent someone from learning what I did? "

C. " What will my parents think if they find out? "

D. " Will I lose my job if my actions are discovered? "