CFE-Fraud-Prevention유효한덤프문제 & CFE-Fraud-Prevention최고품질시험대비자료

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CFE-Fraud-Prevention최고품질 시험대비자료 - CFE-Fraud-Prevention시험패스 가능 덤프공부

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최신 Certified Fraud Examiner CFE-Fraud-Prevention 무료샘플문제 (Q263-Q268):

질문 # 263
For its compliance program to be effective, an organization must promote the program through appropriate incentives for compliance.

정답:A

설명:
Overview of Compliance Programs:An effective compliance program requires clear communication, enforcement, and promotion of ethical standards within an organization.
Promoting compliance involves setting up positive incentives, such as rewards for ethical behavior, to encourage adherence to policies and regulations.
Role of Incentives:
Incentives serve as motivators for employees to align with the compliance culture. Examples include bonuses for meeting compliance goals, recognition for ethical behavior, and career advancement opportunities tied to compliance performance.
The U.S. Federal Sentencing Guidelines for Organizations emphasize that for a compliance program to be effective, it must include incentives to encourage proper behavior and discipline to deter violations.
Supporting Reference Materials:
The Association of Certified Fraud Examiners (ACFE) highlights the importance of integrating incentives into compliance programs. These incentives are seen as essential for fostering a culture of ethics and preventing fraud.
Industry standards and frameworks, such as COSO's "Internal Control - Integrated Framework," also stress the integration of incentives to promote adherence to internal controls and compliance standards.
Importance of Positive Reinforcement:
Positive reinforcement through incentives leads to higher employee morale, enhanced commitment to ethical practices, and a reduced likelihood of non-compliance.
A compliance program that merely penalizes non-compliance without rewarding adherence can fail to motivate employees to prioritize compliance.
Application in Fraud Prevention:
By actively incentivizing compliance, organizations can proactively mitigate risks of fraud and unethical practices. This aligns employees' personal goals with the organization's ethical standards.


질문 # 264
According to Diane Vaughan. which of the following factors increases an organization's inherent inclination toward committing crime?

정답:B

설명:
Diane Vaughan's Theory on Organizational Crime:
Vaughan argued that organizational environments prone to crime exhibit a "normalization of deviance," often influenced by management decisions that misalign employee incentives with organizational objectives.
Why C is Correct:
Misaligned goals create conflicting priorities, increasing the likelihood of unethical behavior to meet individual or team objectives.


질문 # 265
According to the results of behavioral studies, such as those conducted by B. F. Skinner, application of punishment to undesired behavior typically results in which of the following?

정답:B

설명:
Punishment may temporarily suppress undesired behavior but does not address the root cause or provide alternative positive behaviors.
Once punishment ceases, the behavior often resurfaces.


질문 # 266
Which of the following is among the board of directors' primary responsibilities related to fraud risk management?

정답:C

설명:
Board Responsibilities in Fraud Risk Management:
The board plays a critical role in overseeing the organization's fraud risk management activities to ensure accountability and effective governance.
Why A is Correct:
The board provides high-level oversight but does not typically involve itself in the design or implementation of the fraud risk management program.


질문 # 267
Which of the following Is NOT Included In Ihe five fraud risk management principles described In Fraud Risk Management Guide, a joint publication by COSO and the ACFE?

정답:A

설명:
Fraud risk management requires ongoing evaluations, not one-time assessments, to adapt to evolving risks.


질문 # 268
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