CFE-Fraud-Prevention Exam Topics Pdf & CFE-Fraud-Prevention Test Valid

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Fraud Risk Management and Deterrence	25%	- Monitoring and continuous improvement - Fraud prevention strategies and programs
Internal Controls and Fraud Prevention	25%	- Internal control design and effectiveness - Fraud detection and prevention controls
Corporate Governance and Ethics	25%	- Code of conduct and compliance programs - Ethical culture and tone at the top
Fraud Prevention Framework	25%	- Fraud risk assessment processes - Fraud risk governance and oversight

>> CFE-Fraud-Prevention Exam Topics Pdf <<

ACFE - CFE-Fraud-Prevention - The Best Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Exam Topics Pdf

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q142-Q147):

NEW QUESTION # 142
Baldwin, a Certified Fraud Examiner (CFE), has an ethical dilemma regarding his business contract with his professional partners. Which of the following scenarios demonstrates Baldwin consulting a source of guidance that would be considered the LOWEST level of reference to use for determining the most ethical action to take?

A. Baldwin reviewing the ACFE Code of Professional Ethics.
B. Baldwin asking for guidance from his family and friends.
C. Baldwin contemplating philosophical principles related to ethics.
D. Baldwin reading the applicable contract law.

Answer: B

NEW QUESTION # 143
An organization discovers that a purchasing manager approved contracts for a vendor secretly owned by a close friend. The manager did not receive any payments. Which fraud risk is MOST relevant?

A. Financial statement fraud
B. Payroll fraud
C. Conflict of interest
D. Cash larceny

Answer: C

Explanation:
A conflict of interest exists when personal relationships may improperly influence business decisions. Direct financial gain is not required. The undisclosed relationship can impair objectivity and create opportunities for favoritism that harm the organization.

NEW QUESTION # 144
Which of the following statements is FALSE regarding an organization's fraud risk management program?

A. Formal sanctions for intentional noncompliance should be well-publicized throughout the company
B. The responsibility of handling suspected incidents of noncompliance should be delegated to someone outside of the company.
C. The program must include mechanisms to monitor and identify breaches in compliance.
D. There should be measures in place to address failures in the design or operation of anti-fraud controls, as well as fraud occurrences

Answer: B

Explanation:
Fraud Risk Management Program Requirements:
A fraud risk management program includes mechanisms to detect and respond to noncompliance, sanctions for violations, and measures to address control failures.
Why B is Incorrect:
Responsibility for handling suspected incidents should remain within the organization, typically assigned to compliance officers or internal audit teams. Delegating it to external parties undermines internal governance.

NEW QUESTION # 145
Devon, an employee at Tilly Corp., repeatedly demonstrates a negative attitude when working with other departments. To address this behavior, Devon's manager tells him that he is no longer allowed to lead cross-departmental projects. This is an example of what type of behavioral response?

A. Negative reinforcement
B. Punishment
C. None of the above
D. Positive reinforcement

Answer: B

Explanation:
This scenario is an example of punishment. Punishment involves introducing a consequence (in this case, the loss of responsibility for cross-departmental projects) to discourage undesirable behavior. The manager uses this approach to address Devon's negative attitude and to promote better cooperation with other departments in the future.

NEW QUESTION # 146
Based on research regarding the criminogenic tendencies of organizations, employees are more likely to engage in fraudulent behavior when given a direct order to do so by a superior due to an inherent desire to obey people in positions of authority.

A. True
B. False

Answer: A

NEW QUESTION # 147
......

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