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CFE-Fraud-Prevention-and-Deterrence덤프ACFE인증시험

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ACFE인증 CFE-Fraud-Prevention-and-Deterrence시험은 빨리 패스해야 되는데 어디서부터 어떻게 시험준비를 시작해야 하는지 갈피를 잡을수 없는 분들은KoreaDumps가 도와드립니다. KoreaDumps의 ACFE인증 CFE-Fraud-Prevention-and-Deterrence덤프만 공부하면 시험패스에 자신이 생겨 불안한 상태에서 벗어날수 있습니다.덤프는 시장에서 가장 최신버전이기에 최신 시험문제의 모든 시험범위와 시험유형을 커버하여ACFE인증 CFE-Fraud-Prevention-and-Deterrence시험을 쉽게 패스하여 자격증을 취득하여 찬란한 미래에 더 가깝도록 도와드립니다.

ACFE CFE-Fraud-Prevention-and-Deterrence 시험요강:

주제
소개

주제 1

Demostrate the knowledge of the types of fraudulent financial transactions incurred in accounting records

주제 2

Crime causation, white-collar crime, occupational fraud, fraud prevention, fraud risk assessment, and the ACFE Code of Professional Ethics

주제 3

Demonstrate knowledge of fraud schemes, internal controls to deter fraud and other auditing and accounting matters

주제 4

Tests your knowledge of why people commit fraud and what can be done to prevent it

주제 5

Demonstrate knowledge of these concepts: basic accounting and auditing theory

ACFE CFE-Fraud-Prevention-and-Deterrence 시험에 응시하려면, 지원자는 학사 학위 또는 동등한 전문 경험을 보유해야하며, ACFE 회원이어야합니다. 시험은 500개의 객관식 문항으로 구성되어 있으며, 지원자는 4시간 동안 시험을 마쳐야합니다. 시험은 재무 거래 및 사기 계획, 법률, 조사 및 사기 예방 및 방지 4개 부분으로 나누어집니다. ACFE CFE-Fraud-Prevention-and-Deterrence 시험은 사기 예방 및 탐지에 대한 광범위한 지식이 필요한 도전적인 자격증이며, 사기 예방 및 탐지 분야에서 진출을 희망하는 전문가들에게 귀중한 자격증으로 인정받고 있습니다.

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최신 Certified Fraud Examiner CFE-Fraud-Prevention-and-Deterrence 무료샘플문제 (Q131-Q136):

질문 # 131
Which of the following is BEST classified as a type of external fraud risk?

A. Collusion between contractors.
B. Adding ghost employees to payroll.
C. Reporting revenue in the wrong period.
D. Embezzling incoming customer payments.

정답：A

설명：
Comprehensive and Detailed in Depth Explanation:
External fraud risk refers to schemes involving individuals or entities outside of the organization. Collusion between contractors is a prime example, as both parties are external vendors or service providers working together to defraud the organization. The other choices (A, B, D) involve internal actors and fall under occupational or financial reporting fraud.

질문 # 132
Which of the following statements regarding monitoring employees for warning signs of fraud is MOST ACCURATE?

A. Managers should only observe employees for signs of suspicious behavioral or lifestyle changes if they can do so without the employees' knowledge.
B. Employees who steal do not commonly display lifestyle or behavioral warning signs of their misdeeds.
C. Managers should be instructed to observe employees for any unusual lifestyle improvements, such as an unexplained increase in luxury purchases.
D. An increase in employee wealth is always a sign of fraud that should be investigated.

정답：C

질문 # 133
Which of the following is FALSE regarding proactive fraud auditing procedures?

A. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods
B. Fraud audit procedures should be designed to incorporate an element of surprise.
C. Implementing proactive fraud audit procedures demonstrates management's intention to aggressively seek out possible fraudulent conduct
D. Fraud assessment questioning techniques are most appropriately used as part of the normal audit process

정답：A

질문 # 134
According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided

A. False
B. True

정답：B

질문 # 135
During an external audit, the audit team identifies evidence that management has Intentionally manipulated the organization's reported revenue amount However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?

A. The auditors should regard the misstatement as immatenal to the audit because the omitted amount is less than the quantitative materiality threshold
B. The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement.
C. The auditors should reconsider the reliability of the audit evidence they have previously obtained.
D. The auditors should only consider the evidence if they can determine that the actions meet the legal definition of fraud.

정답：C

설명：
* Implications of Management Manipulation:
* Intentional manipulation, even if quantitatively immaterial, raises concerns about the reliability of management representations and the integrity of audit evidence.
* Why Option A is Correct:
* Reassessing the reliability of previously obtained evidence ensures that the auditors address potential biases or systemic issues arising from management's actions.
* Analysis of Other Options:
* B. Withdrawing from the audit: Premature unless the issue is pervasive.
* C. Legal definition of fraud: Auditors are not required to meet this threshold for assessing evidence.
* D. Quantitative materiality: Misstatements can be qualitatively material if they indicate intentional manipulation.
* Conclusion:The auditors must reconsider the reliability of evidence due to the qualitative implications of management's actions.

질문 # 136
......

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