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最新的 Certified Fraud Examiner CFE-Fraud-Prevention 免費考試真題:
1. Which of the following Is one of the components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management--Integrating with Strategy and Performance?
A) Governance and culture
B) Independent monitoring
C) Operating environment
D) Risk tolerance
2. Which of the following is a responsibility of an organization's board of directors?
A) Assessing the strategy and underlying purpose of management's decisions and actions.
B) Serving as the intermediary between staff-level employees and management.
C) Directing employees to organize and execute business activities.
D) Electing the company shareholders and supervising their decisions and actions.
3. Devon, an employee at Tilly Corp., repeatedly demonstrates a negative attitude when working with other departments. To address this behavior, Devon's manager tells him that he is no longer allowed to lead cross-departmental projects. This is an example of what type of behavioral response?
A) Negative reinforcement
B) Punishment
C) None of the above
D) Positive reinforcement
4. The internal auditor's fraud-related responsibilities include which of the following?
A) Attesting that the organization's financial statements are free of material misstatements caused by fraud
B) Reporting to regulators regarding the entity's vulnerability to fraud
C) Evaluating whether management is actively retaining responsibility for oversight of the fraud risk management program
D) Overseeing management's actions to manage fraud risks
5. Which of the following is included in the G20/OECD Principles of Corporate Governance?
A) An examination of the importance of effectively designed and implemented internal control mechanisms within an organization
B) Guidance regarding appropriate board structures, responsibilities, and procedures
C) A requirement for corporations to establish a legal, regulatory, and institutional framework to support good governance practices
D) A call to support the equal treatment of all members of an organization's governing body
問題與答案:
| 問題 #1 答案: A | 問題 #2 答案: A | 問題 #3 答案: B | 問題 #4 答案: C | 問題 #5 答案: B |




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