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

A. True

B. Flase

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

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

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

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

A. Include detailed descriptions of the organization ' s anti-fraud controls.

B. Restrict training to formal live, in-person sessions required of all full-time, lower-level employees.

C. Include common characteristics that lead individuals to commit fraud.

D. Require the training to only be presented by organizational executives or anti-fraud professionals.

A. It replaces the need for individuals to consult their own conscience.

B. It provides more direct solutions to professional ethical dilemmas than might exist under general ethical principles

C. It facilitates practical enforcement and profession-wide Internal discipline.

D. It serves as a reference and benchmark for ethical guidance

A. Risk assessment

B. Monitoring

C. Control activities

D. Control environment

A. Fraud examiners should not relax their skeptical attitudes under any circumstances.

B. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.

C. Professional skepticism means beginning all assignments with the belief that something is amiss.

D. Professional skepticism involves maintaining a mindset that no fraud has occurred

A. Solicit stakeholder input to quantify the organization's greatest fraud risks and total fraud losses.

B. Assess the significance of each inherent fraud risk to the organization.

C. Determine the ideal number of fraud response protocols that the organization should implement.

D. Identify and reward the people and departments that are least likely to commit fraud.

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

B. An unwillingness to share duties is the most reported red flag displayed by fraud perpetrators prior to the detection of their crime.

C. Men commit significantly more frauds than women do.

D. Most fraudsters have previous criminal convictions for fraud-related offenses.