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ACFE CFE-Fraud-Prevention-and-Deterrence 考試大綱:

主題 1
  • Tests your knowledge of why people commit fraud and what can be done to prevent it
主題 2
  • Demostrate the knowledge of the types of fraudulent financial transactions incurred in accounting records
主題 3
  • Demonstrate knowledge of fraud schemes, internal controls to deter fraud and other auditing and accounting matters
主題 4
  • Crime causation, white-collar crime, occupational fraud, fraud prevention, fraud risk assessment, and the ACFE Code of Professional Ethics
主題 5
  • Demonstrate knowledge of these concepts: basic accounting and auditing theory

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高通過率的CFE-Fraud-Prevention-and-Deterrence软件版&資格考試與真實材料的領導者&ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam


最新的 Certified Fraud Examiner CFE-Fraud-Prevention-and-Deterrence 免費考試真題 (Q136-Q141):

問題 #136
Gray, an independent Certified Fraud Examiner (CFE), was hired by Green, president of the ABC Corporation, to investigate allegations that one of ABC's employees is taking kickbacks. During the investigation. Gray teams that Green is involved in an unrelated fraud. Under the ACFE Code of Professional Ethics. Gray should:

  • A. Not disclose the information about Green.
  • B. Report Green to law enforcement
  • C. Resign from the engagement
  • D. Tell the company's board of directors about Green.


問題 #137
As part of her audit of ABC Corp . Rachel, a CPA. is identifying the risks of material misstatement due to fraud As part of this task, she should evaluate any unexpected relationships that she identified in performing analytical procedures.

  • A. False
  • B. True


問題 #138
Which of the following is TRUE regarding government auditors' responsibilities to report evidence of potential fraud uncovered during an audit of a public-sector organization's financial statements?

  • A. All government auditors maintain the same requirements for reporting evidence of potential fraud uncovered during a public-sector financial statement audit.
  • B. Government auditors are legally prohibited from reporting evidence of potential fraud to any parties outside the organization being audited.
  • C. Government auditors' reporting requirements pertaining to fraud are substantially the same as those for external auditors in the private sector.
  • D. The requirements for government auditors to report evidence of potential fraud depend on the jurisdiction and the specific audit mandate.


問題 #139
Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.

  • A. True
  • B. False


問題 #140
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What will my spouse think if they find out?"

  • A. Operant theory
  • B. Behavioral theory
  • C. Social control theory
  • D. Cognitive theory


問題 #141

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