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The CFE-Fraud-Prevention-and-Deterrence Certification Exam is ideal for professionals who work in roles related to fraud prevention and detection. This includes fraud investigators, auditors, risk managers, and compliance professionals, among others. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification exam is designed to help these professionals develop a deeper understanding of fraud prevention and deterrence strategies, as well as effective ways to investigate and detect fraud.

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam is a certification exam that is designed to test the knowledge and understanding of individuals in the field of fraud prevention and deterrence. CFE-Fraud-Prevention-and-Deterrence exam covers a wide range of topics, including fraud prevention techniques, fraud detection methods, and the legal and regulatory framework surrounding fraud. CFE-Fraud-Prevention-and-Deterrence Exam is designed for professionals who work in fields such as auditing, accounting, law enforcement, and investigation.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q181-Q186):

NEW QUESTION # 181
Green, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding her business contract with her professional partners. Which of the following sources of guidance would be considered the lowest level of reference to help Green in determining the most ethical course of action?

A. Guidance from her family and friends
B. The ACFE Code of Professional Ethics
C. Philosophical principles related to ethics
D. Contract law

Answer: D

NEW QUESTION # 182
Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

A. Management should tailor the detailed objectives of the fraud risk management program to the organization's specific needs and goals.
B. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.
C. Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.
D. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.

Answer: B

Explanation:
* Defining Fraud Risk Management Objectives:
* Management should focus on tailoring objectives to the organization's needs, examining past fraud incidents, and balancing costs with benefits. Assigning a quantitative measure to risk appetite, while potentially useful, is not a requirement for effective fraud risk management.
* Analysis of Options:
* A. Examining previous frauds: This helps identify vulnerabilities and design controls.
* B. Balancing costs and benefits: Essential to ensure the program's efficiency and feasibility.
* D. Tailoring objectives: Necessary for aligning the program with organizational goals.
* Conclusion:Option C is false because assigning a quantitative measure to risk appetite is not mandatory in defining fraud risk management objectives.

NEW QUESTION # 183
Jody has been working at ABC Corp. for ten years. He steals funds from the company and tells himself that the company owes it to him for his "unrewarded hard work and loyalty" This situation BEST illustrates which leg of the Fraud Triangle?

A. Perceived opportunity
B. Rationalization
C. Perceived non-shareable financial need
D. Lack of personal Integrity

Answer: B

NEW QUESTION # 184
Which of the following Is one of the recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

A. Develop a written charter for management
B. Give shareholders oversight of hotline reporting programs
C. Have adequate compensation committee resources and authority
D. Have a mandatory independent audit committee

Answer: D

NEW QUESTION # 185
Which of the following mechanisms can help alleviate the pressure on employees to commit fraud?

A. Employee support programs
B. Discipline policies
C. Employee monitoring software
D. Background check policies

Answer: A

NEW QUESTION # 186
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