CFE-Fraud-Prevention-and-Deterrence対策学習 & CFE-Fraud-Prevention-and-Deterrence復習時間MogiExamは、特にCFE-Fraud-Prevention-and-Deterrence認定試験でこの分野の質が高いことで有名です。試験のためにCFE-Fraud-Prevention-and-Deterrence学習教材を実践している数千人の受験者に受け入れられています。この主要な環境では、人々はより多くの仕事のプレッシャーに直面しています。そこで彼らは、CFE-Fraud-Prevention-and-Deterrence認定を一般の群れよりも高くしたいと考えています。有効で効率的なガイドトレントを選択する方法は、ほとんどの候補者が懸念する重要なトピックです。また、CFE-Fraud-Prevention-and-Deterrence試験の質問で、問題なくCFE-Fraud-Prevention-and-Deterrence試験に合格します。 ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention-and-Deterrence 試験問題 (Q147-Q152):質問 # 147
Which of the following mechanisms can help alleviate the pressure on employees to commit fraud?
A. Employee monitoring software
B. Discipline policies
C. Employee support programs
D. Background check policies
正解：C
質問 # 148
Which of the following Is TRUE regarding an organization's ethics program?
A. To be most effective, access to the organization's ethics policy should be restricted to employees and other Internal parties only
B. An effective written ethics policy alone is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics program
C. In designing the ethics program, management should consider whether the organization currently has any ethical leadership Issues
D. All of the above
正解：C
解説：
* Key Elements of an Ethics Program:
* An effective ethics program involves assessing existing issues, such as ethical leadership gaps, and designing policies and practices to address them.
* Analysis of Other Options:
* A. Restricted access: Ethics policies should be accessible to external parties, including stakeholders, to enhance transparency.
* C. Written policy alone: A written policy is insufficient without ongoing communication, training, and leadership support.
* D. All of the above: Incorrect because options A and C are not true.
* Conclusion:Considering existing ethical leadership issues is critical when designing an effective ethics program.
質問 # 149
Which of the following is NOT considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics? )
A. Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer
B. Undertaking engagements for both sides in a case of an alleged product substitution scheme
C. Accepting an assignment to assess red flags of fraud at an organization in which the fraud examiner is a partner, provided the fraud examiner's ownership interest is disclosed
D. Accepting an assignment to secretly infiltrate the fraud examiner s employing organization and transmit inside information to another party
正解：B
質問 # 150
Which of the following is a responsibility of an organization's board of directors?
A. Directing employees to organize and execute business activities.
B. Electing the company shareholders and supervising their decisions and actions.
C. Serving as the intermediary between staff-level employees and management.
D. Assessing the strategy and underlying purpose of management's decisions and actions.
正解：D
質問 # 151
Risk management is focused on balancing the organization's___________with Its____________.
A. Internal controls; financial reporting model
B. Objectives; resources
C. Regulatory requirements, risk appetite
D. Risk appetite, ability to meet its objectives
正解：D
解説：
* Focus of Risk Management:
* Risk management seeks to balance the organization's risk appetite (the level of risk it is willing to accept) with its ability to achieve objectives.
* Why D is Correct:
* Effective risk management aligns the organization's risk tolerance with its strategic and operational goals to ensure sustainability and success.
* Why Other Options are Incorrect:
* A, B, and C: While internal controls, regulatory requirements, and resources are critical, the primary balance is between risk appetite and objectives.
References for All Questions:
* ACFE Fraud Examination Guide and Risk Management Best Practices.
* COSO frameworks for internal controls and fraud risk management.
* Industry guidance on effective deterrence and governance practices.