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Exam Code: CFE-Fraud-Prevention-and-Deterrence

Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Version: V13.25

Q & A: 72 Questions and Answers

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NEW QUESTION: 1
Refer to the exhibit.

Which two statements about the fabric interconnect are true? (Choose two.)
A. Without any changes to the switch, eth 1/32 could become the designated receiver for VLAN 311.
B. All multicast traffic from a blade on VLAN 311 goes out of Po21.
C. IGMP join packets from blades on VLAN 311 goes out Po21.
D. The fabric interconnect forwards broadcasts on VLAN 311 only when they are received on Po21.
E. The fabric interconnect forwards all broadcast packets on VLAN 311 out of each interface listed in the Membership.
Answer: C,D

NEW QUESTION: 2
Was sind die vier Gründe für die Überwachung und Messung, um dem Unternehmen einen Mehrwert zu verleihen?
A. Bewerten; Diagnostizieren; Rechtfertigen; Eingreifen
B. Auswerten; Direkte; Rechtfertigen; Verbessern
C. Validieren; Direkte; Rechtfertigen; Eingreifen
D. Validieren; Direkte; Rechtfertigen; Verbessern
Answer: C

NEW QUESTION: 3
In which of the following situations would an auditor ordinarily choose between expressing a qualified
opinion or an adverse opinion?
A. The auditor did not observe the entity's physical inventory and is unable to become satisfied about its
balance by other auditing procedures.
B. The auditor is unable to apply necessary procedures concerning an investor's share of an investee's
earnings recognized on the equity method.
C. Conditions that cause the auditor to have substantial doubt about the entity's ability to continue as a
going concern are inadequately disclosed.
D. There has been a change in accounting principles that has a material effect on the comparability of the
entity's financial statements.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Inadequate disclosure of the substantial doubt about an entity's ability to continue as
a going concern is a departure from GAAP, resulting in either a qualified or adverse opinion.
Choices "A" and "D" are incorrect. Scope limitations result in either a qualified opinion or in a disclaimer of
opinion, but not in an adverse opinion.
Choice "C" is incorrect. A change in accounting principle results in a modified unqualified report, as long as
the change was accounted for properly.

NEW QUESTION: 4
Smart cards are an example of which type of control?
A. Detective control
B. Administrative control
C. Physical control
D. Technical control
Answer: D
Explanation:
Logical or technical controls involve the restriction of access to systems and the protection of information. Smart cards and encryption are examples of these types of control.
Controls are put into place to reduce the risk an organization faces, and they come in three main flavors: administrative, technical, and physical. Administrative controls are commonly referred to as "soft controls" because they are more management-oriented. Examples of administrative controls are security documentation, risk management, personnel security, and training. Technical
controls (also called logical controls) are software or hardware components, as in firewalls, IDS,
encryption, identification and authentication mechanisms. And physical controls are items put into
place to protect facility, personnel, and resources. Examples of physical controls are security
guards, locks, fencing, and lighting.
Many types of technical controls enable a user to access a system and the resources within that
system. A technical control may be a username and password combination, a Kerberos
implementation, biometrics, public key infrastructure (PKI), RADIUS, TACACS +, or authentication
using a smart card through a reader connected to a system. These technologies verify the user is
who he says he is by using different types of authentication methods. Once a user is properly
authenticated, he can be authorized and allowed access to network resources.
Reference(s) used for this question:
Harris, Shon (2012-10-25). CISSP All-in-One Exam Guide, 6th Edition (p. 245). McGraw-Hill.
Kindle Edition.
and
KRUTZ, Ronald L. & VINES, Russel D., The CISSP Prep Guide: Mastering the Ten Domains of
Computer Security, John Wiley & Sons, 2001, Chapter 2: Access control systems (page 32).

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