CFE-Fraud-Prevention-and-Deterrence題庫下載，新版CFE-Fraud-Prevention-and-Deterrence題庫上線

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目前，考生報考 ACFE 認證最多的科目：CFE-Fraud-Prevention-and-Deterrence。選擇 CFE-Fraud-Prevention-and-Deterrence 考古題準備考試只是一種方式，優點在于快速有效的幫助考生通過考試。缺點就是缺乏實踐，實踐是在平時的工作之余可以勤加練習。如果決定參加 CFE-Fraud-Prevention-and-Deterrence 認證考試并通過考試，拿到屬于自己的 ACFE 的 CFE-Fraud-Prevention-and-Deterrence 認證是當務之急。而 CFE-Fraud-Prevention-and-Deterrence 考古題可以幫助你在準備考試時節省很多的時間，順利通過考試。

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新版CFE-Fraud-Prevention-and-Deterrence題庫上線 - 最新CFE-Fraud-Prevention-and-Deterrence題庫資源

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最新的 Certified Fraud Examiner CFE-Fraud-Prevention-and-Deterrence 免費考試真題 (Q11-Q16):

問題 #11
During a fraud risk assessment, (he assessment (earn is seeking information on the ethical tone set by upper and middle managers The team members determine that, for this task, they would like to get candid one-on-one feedback from employees away from their peers. Which of the following techniques would be most helpful for them to use in gathering this information?

A. Interviews
B. Anonymous feedback mechanisms
C. Surveys
D. Focus groups

答案：B

問題 #12
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. False
B. True

答案：A

問題 #13
Which of the following is TRUE regarding corporate governance?

A. Corporate governance's primary purpose is to ensure the accuracy of the organization's financial reports
B. Effective corporate governance practices are most necessary in an organization in which the owners are also the individuals responsible for setting the corporate strategy.
C. An entity's corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization
D. Fraud risk management is considered to be the foundation of effective corporate governance

答案：D

問題 #14
In identifying the inherent fraud risks that could apply to the organization, the fraud risk assessment team should discuss:

A. The organization's incentive programs
B. The possibility of management's override of controls
C. All of the above
D. Risks to the organization's reputation

答案：C

解題說明：
* Scope of Fraud Risk Assessment:
* The fraud risk assessment team must consider various factors, including:
* A. Incentive programs: Can create pressures that lead to fraud.
* B. Management override of controls: A key risk for fraud occurring despite existing safeguards.
* C. Risks to reputation: Fraud incidents can harm the organization's public image.
* Comprehensive Discussion:
* Considering all these factors ensures a thorough identification of inherent fraud risks.
* Conclusion:The fraud risk assessment team should discuss all listed items.
References:ACFE fraud risk assessment guidance.

問題 #15
Which of the following Is NOT Included In Ihe five fraud risk management principles described In Fraud Risk Management Guide, a joint publication by COSO and the ACFE?

A. Developing one-time evaluations for each fraud risk management principle
B. Deploying preventive and detective fraud control activities to mitigate fraud risk
C. Communicating the expectations of those governing the fraud risk management program
D. Performing comprehensive fraud risk assessments to identify specific fraud schemes

答案：A

問題 #16
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