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我々のCertified Fraud Examiner - Fraud Prevention and Deterrence Exam試験問題集は過去の試験データによって、すべてのエラーの問題が完全に削除し、改善します。それで、我々の問題集の正確性を高めます。20～30時間の学習で相応の効果を発揮することができ、効率的に試験に通過します。

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence 認定 CFE-Fraud-Prevention 試験問題:

1. In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?

A) Negative reinforcement
B) Punishment
C) Positive reinforcement
D) None of the above

2. Benjamin, a Certified Fraud Examiner CFE, was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving different types of technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience. However, he accepted the engagement and chose to conduct the work himself. Which of the following is TRUE regarding Benjamin's conduct?

A) Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics only if he also violated applicable banking regulations.
B) Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics only if he failed to find evidence of fraud.
C) Benjamin's conduct would not be a violation of the ACFE Code of Professional Ethics.
D) Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics.

3. Which of the following statements Is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A) Fraud examiners should form the engagement hypothesis without regard to the nature of the assignment
B) Professional skepticism involves maintaining a mindset that no fraud has occurred
C) Professional skepticism can be dispelled only by evidence
D) Fraud examiners should not relax their skeptical attitudes under any circumstances.

4. Which of the following is included in the G20/OECD Principles of Corporate Governance?

A) Guidance regarding appropriate board structures, responsibilities, and procedures
B) A call to support the equal treatment of all members of an organization's governing body
C) A requirement for corporations to establish a legal, regulatory, and institutional framework to support good governance practices
D) An examination of the importance of effectively designed and implemented internal control mechanisms within an organization

5. A fraud examiner discovers evidence suggesting possible misconduct by a senior executive. The examiner's supervisor instructs him to stop investigating and destroy his working papers. What should the examiner do?

A) Follow instructions because management has authority over the investigation
B) Preserve the evidence and act in accordance with professional and legal obligations
C) Destroy the working papers after documenting the request
D) Ignore the evidence because it involves senior management

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