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Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

  • Exam Number/Code : CFE-Fraud-Prevention-and-Deterrence
  • Exam Name : Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
  • Questions and Answers : 213 Q&As
  • Update Time: 2019-01-10
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NEW QUESTION: 1
Which of the following objectives are defined by integrity in the C.I.A triad of information security systems?
Each correct answer represents a part of the solution. Choose three.
A. It prevents the unauthorized or unintentional modification of information by the authorized users.
B. It prevents the modification of information by the unauthorized users.
C. It prevents the intentional or unintentional unauthorized disclosure of a message's contents .
D. It preserves the internal and external consistency of information.
Answer: A,B,D

NEW QUESTION: 2
An auditor compared the current-year gross margin with the prior-year gross margin to determine if cost of
sales is reasonable. What type of audit procedure was performed?
A. Test of transactions.
B. Test of details.
C. Analytical procedures.
D. Test of controls.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Analytical procedures are evaluations of financial information made by a study of
plausible relationships among data, and they include comparisons between current year and prior year
financial information.
Choice "A" is incorrect. Tests of transactions involve selecting specific transactions and evaluating whether
they were properly recorded. Comparing current year and prior year gross margin would not provide
information regarding specific transactions.
Choice "C" is incorrect. Tests of controls are performed to evaluate the effectiveness of controls.
Comparing current year and prior year gross margin would not provide information regarding controls.
Choice "D" is incorrect. Test of details are audit procedures used to gather evidence to support specific
account balances. Comparing current year and prior year gross margin does not provide much information
regarding specific account balances, although it might identify an account balance worthy of further
consideration.

NEW QUESTION: 3
Which three core services are required for a FlexCast Management Architecture (FMA) site to run optimally? (Choose three.)
A. Central Configuration Service
B. Configuration Logging Service
C. Telemetry Service
D. Machine Creation Service
E. Delegated Administration Service
Answer: A,B,E

NEW QUESTION: 4
SAP BW / 4HANAを使用して最新のデータウェアハウスを実装する際の重要な考慮事項は次のうちどれですか。
A. クエリのパフォーマンスは、データウェアハウスの実装で最も重要な考慮事項です。
B. テクノロジーだけですべての問題を解決します。
C. テクノロジー、アーキテクチャー、および開発プロセスの適切な組み合わせが不可欠です。
D. アジャイル開発アプローチには、事前のCHパフォーマンス最適化が不十分になるリスクがあるため、避ける必要があります。
Answer: C