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| Certification Vendor: | ACFE |
|---|---|
| Exam Name: | Certified Fraud Examiner - Fraud Prevention and Deterrence Exam |
| Exam Number: | CFE |
| Exam Price: | $450 |
| Passing Score: | 75% |
| Available Languages: | English |
| Real Exam Qty: | 100 |
| Certificate Validity Period: | Not specified |
| Exam Duration: | 120 minutes |
| Exam Format: | Multiple-choice |
| Related Certifications: | Certified Fraud Examiner (CFE) |
| Sample Questions: | ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions |
| Exam Way: | Online or at a testing center |
| Pre Condition: | Requires a combination of professional experience and points-based qualification system (minimum 40 points to sit for the exam, 50 points for certification). |
| Official Syllabus URL: | https://www.acfe.com/cfe-credential/about-the-cfe-exam.aspx |
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The Association of Certified Fraud Examiners (ACFE) offers the Certified Fraud Examiner - Fraud Prevention and Deterrence (CFE-Fraud-Prevention-and-Deterrence) Certification Exam to professionals who are interested in preventing and detecting fraudulent activities. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is ideal for individuals who work in fields such as auditing, accounting, law enforcement or risk management. CFE-Fraud-Prevention-and-Deterrence exam covers a range of topics related to fraud prevention and detection, including the principles of fraud examination, fraud prevention and deterrence, occupational fraud and abuse, financial transactions and fraud schemes, and legal elements of fraud.
Professionals who are certified with ACFE CFE-Fraud-Prevention-and-Deterrence Exam have proven their expertise in the field of fraud prevention and deterrence. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification demonstrates that the candidates have the knowledge and skills to prevent, detect, and investigate fraud in various settings, including corporations, non-profits, and government agencies. The ACFE CFE-Fraud-Prevention-and-Deterrence Exam is a valuable credential for professionals who are looking to advance their careers in the field of fraud prevention and deterrence. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is recognized globally and can open up various career opportunities for the candidates in the private and public sectors.
NEW QUESTION # 308
(Sloan, the internal audit manager for Elm, Inc., is working to formally incorporate the company's fraud risk assessment into its audit process. Which of the following is NOT a way that Elm's audit team should use the fraud risk assessment process and results as part of their audits?)
Answer: D
Explanation:
The Fraud Risk Assessment chapter explains that auditors should use the fraud risk assessment to improve audit planning and increase attention to fraud indicators, especially in moderate-to-high risk areas. The manual states that auditors should design procedures that enable them to look for fraud in known high-risk areas, map existing preventive and detective controls to identified fraud risks, and develop reports that incorporate the results of validation and testing of fraud risk controls. It also instructs auditors to maintain an attitude of professional skepticism and remain alert for signs of fraud. Therefore, any suggestion that the audit team should use the process to reduce its awareness of fraud indicators is contrary to the manual's guidance.
Option A is the one that is NOT an appropriate use of the fraud risk assessment.
NEW QUESTION # 309
In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?
Answer: B
Explanation:
* Understanding Behavioral Responses:
* Positive reinforcement: Increases desired behavior by providing rewards.
* Negative reinforcement: Increases desired behavior by removing an unfavorable condition.
* Punishment: Reduces undesired behavior by introducing a negative consequence or removing a positive condition.
* Application to the Scenario:
* Demotion is a punitive action designed to discourage the employee's poor performance, making it an example of punishment.
* Conclusion:The manager's action aligns with the concept of punishment.
NEW QUESTION # 310
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What will my spouse think if they find out?"
Answer: B
Explanation:
* Social Control Theory Overview:
* This theory posits that individuals consider social and personal relationships when deciding whether to commit a crime. They reflect on the potential consequences of their actions on their relationships and social standing.
* Application to the Scenario:
* The question of "What will my spouse think?" aligns directly with social control theory, as it involves weighing personal consequences within a social context.
* Analysis of Other Options:
* B. Operant theory: Focuses on behavior modification through rewards and punishments.
* C. Cognitive theory: Centers on thought processes and decision-making patterns.
* D. Behavioral theory: Examines the external influences on behavior, not personal social relationships.
* Conclusion:Social control theory best explains the scenario.
References:Criminological theories referenced in ACFE study materials.
NEW QUESTION # 311
Which of the following is NOT one of the three general approaches used to control corporate crime?
Answer: C
Explanation:
* General Approaches to Control Corporate Crime:
* Common approaches include government intervention, consumer action, and voluntary corporate changes.
* Financial institution funding is not typically listed as a direct control mechanism for corporate crime.
* Analysis of Options:
* B. Government intervention: Effective through regulation and enforcement.
* C. Consumer action: Encourages ethical practices through market pressures.
* D. Voluntary corporate changes: Demonstrates internal commitment to compliance.
* Conclusion:Withdrawal of financial institution funding is not one of the recognized general approaches.
References:ACFE and corporate governance literature on controlling corporate crime.
NEW QUESTION # 312
Which of the following is the MOST EFFECTIVE way for management to respond to incidents of fraud within an organization?
Answer: B
NEW QUESTION # 313
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