CFE-Fraud-Prevention-and-Deterrence 試験問題を無料オンラインアクセス

As part of its anti-fraud program, Elm Company is outlining the responsibilities of different stakeholders.
Who is ultimately responsible for ensuring the effectiveness of the organization's anti-fraud program?

• A.Management
• B.Internal auditors
• C.The compliance function
• D.Forensic accountants

Which of the following principles of corporate governance pertains to the duty of the organization to act in the best interest of society?

• A.Transparency
• B.Fairness
• C.Accountability
• D.Responsibility

Rosie, a Certified Fraud Examiner (CFE), conducted a fraud examination for her company that led to a confession of guilt from Dean. Which of the following statements in Rosie's verbal report to management would violate the ACFE Code of Professional Ethics?

• A."Dean is guilty of embezzlement."
• B."Dean confessed to embezzlement."
• C."Dean's confession is supported by the evidence."
• D."The evidence does not support Dean's confession."

Which of the following statements is MOST ACCURATE regarding best practices that organizations can take to protect and support whistleblowers?

• A.Organizations should publicize their whistleblower policies and procedures to individuals both inside and outside of the organization.
• B.Organizations should include in their whistleblower policies the specific penalties that people might encounter for refusing to report known misconduct.
• C.Organizations should implement a clear whistleblower policy that lists every type of misconduct that has ever been reported at the company.
• D.Organizations should emphasize that rules regarding whistleblower protections are only intended for lower-level employees who might be more vulnerable to retaliation.

The theory of differential association is used frequently lo explain white-collar criminality. Which of the following is NOT one of the assertions or principles of differential association?

• A.Criminal behavior is learned from other people in a process of communication.
• B.Criminal behavior is explained by an individual's general needs and values.
• C.Criminal behavior is learned using the same mechanisms as other learning
• D.Criminal behavior is acquired through participation with intimate personal groups.