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Exam Code: CFE
Exam Name: Certified Fraud Examiner
Vendor: ACFE

60 Questions & Answers
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NEW QUESTION: 1
A technician needs to connect a user to a network share on the server Which of the following ..................
A. 0
B. 1
C. 2
D. 3
E. 4
Answer: D

NEW QUESTION: 2
외부 프로젝트 리소스는 프로젝트 관리자에게 계약이 만료 될 것이라고 조언합니다. 프로젝트 관리자는 이 정보를 확인하고 문제를 해결하기 위해 어떤 문서를 검토해야 합니까?
A. 조직도
B. 프로젝트 계약
C. 자원 관리 계획
D. 조직 프로세스 자산
Answer: B

NEW QUESTION: 3

A. Option D
B. Option A
C. Option B
D. Option C
Answer: D
Explanation:
Explanation
Amazon Cognito developer-authenticated identities helps authenticate, identify the user across devices.
Refer AWS documentation - Cognito Developer Authenticated Identities
Amazon Cognito supports developer authenticated identities, in addition to web identity federation through Facebook (Identity Pools), Google (Identity Pools), and Login with Amazon (Identity Pools). With developer authenticated identities, you can register and authenticate users via your own existing authentication process, while still using Amazon Cognito to synchronize user data and access AWS resources. Using developer authenticated identities involves interaction between the end user device, your backend for authentication, and Amazon Cognito.

NEW QUESTION: 4
In using the work of a specialist, an auditor of a nonissuer may refer to the specialist in the auditor's report
if, as a result of the specialist's findings, the auditor:
A. Discovers significant deficiencies in the design of the entity's internal control that management does
not correct.
B. Desires to disclose the specialist's findings, which imply that a more thorough audit was performed.
C. Becomes aware of conditions causing substantial doubt about the entity's ability to continue as a going
concern.
D. Is able to corroborate another specialist's earlier findings that were consistent with management's
representations.
Answer: C
Explanation:
Explanation/Reference:
Explanation
Choice "C" is correct. The auditor may, as a result of the report or findings of the specialist, decide to add
explanatory language to the auditor's standard report or depart from an unqualified opinion. Reference to
and identification of the specialist may be made in the auditor's report if the auditor believes such
reference will facilitate an understanding of the reason for the explanatory paragraph or the departure from
the unqualified opinion.
Choice "B" is incorrect. The auditor should not refer to the work or findings of the specialist unless the
specialist's work results in a change to the auditor's report.
Choice "C" is incorrect. The auditor should not refer to the work or findings of the specialist unless the
specialist's work results in a change to the auditor's report.
Choice "D" is incorrect. The identification of significant deficiencies in the design of the client's internal
control would not result in a change to the auditor's report. The auditor should not refer to the work or
findings of the specialist unless the specialist's work results in a change to the auditor's report.


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