ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Exam Questions in 3 User-Friendly Formats

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Fraud Prevention Framework	25%	- Fraud risk assessment processes - Fraud risk governance and oversight
Topic 2: Internal Controls and Fraud Prevention	25%	- Internal control design and effectiveness - Fraud detection and prevention controls
Topic 3: Fraud Risk Management and Deterrence	25%	- Fraud prevention strategies and programs - Monitoring and continuous improvement
Topic 4: Corporate Governance and Ethics	25%	- Code of conduct and compliance programs - Ethical culture and tone at the top

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q179-Q184):

NEW QUESTION # 179
Which of the following is a responsibility of an organization's board of directors?

A. Electing the company shareholders and supervising their decisions and actions.
B. Assessing the strategy and underlying purpose of management's decisions and actions.
C. Serving as the intermediary between staff-level employees and management.
D. Directing employees to organize and execute business activities.

Answer: B

NEW QUESTION # 180
Which of the following is TRUE regarding proactive fraud auditing procedures?

A. Fraud assessment Questioning techniques are most appropriately used when attempting to determine who might be responsible for a particular fraud scheme.
B. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods.
C. Surprise audit procedures are an effective fraud detection mechanism, but they do not help prevent fraud
D. Implementing proactive fraud audit procedures demonstrates the organization's intention to aggressively look for possible fraudulent conduct.

Answer: D

Explanation:
Step by Step Comprehensive Detailed Explanation with All Reference:
Proactive Fraud Auditing:
Proactive fraud audit procedures aim to prevent and detect fraud before it escalates.
Implementing these procedures signals to employees and stakeholders that fraud will not be tolerated.
Such actions align with creating a strong anti-fraud culture within the organization.
Examples of Proactive Fraud Audits:
Surprise audits, continuous monitoring, and analytical procedures identify discrepancies and potential fraud risks.
Fraud prevention and deterrence are enhanced through consistent implementation.
Effectiveness and Prevention:
Unlike reactive measures, proactive approaches demonstrate an organization's commitment to maintaining integrity and ethical standards.

NEW QUESTION # 181
Reporting known incidents of fraud to law enforcement can be an effective fraud prevention mechanism.

A. True
B. False

Answer: A

Explanation:
Impact of Reporting to Law Enforcement:
Reporting fraud incidents to law enforcement demonstrates a zero-tolerance approach, acting as a deterrent to potential fraudsters.
It also ensures that perpetrators face legal consequences, discouraging others from engaging in fraudulent activities.
Prevention Mechanism:
The public nature of such actions signals organizational commitment to ethics and integrity, enhancing its reputation and strengthening internal controls.

NEW QUESTION # 182
During the course of a fraud examination. While, an employee of the ABC Corp.. approaches Blue, a Certified Fraud Examiner (CFE), and tells Blue that she wishes to furnish information in confidence.
Blue also is employed by the ABC Corp. Blue should:

A. Take White's request straight to ABC Corp.'s management
B. Not agree to the request for confidentiality
C. Tell White that she will try to keep the information as confidential as possible
D. Agree that the information will be held in confidence, even though Blue knows it will not be

Answer: B

Explanation:
CFE Ethical Responsibilities:
As per the ACFE Code of Professional Ethics, fraud examiners must ensure transparency in their professional conduct. They cannot promise confidentiality if the information must be disclosed to management or other authorities as part of the investigation.
Why D is Correct:
Agreeing to confidentiality in this situation would breach ethical and legal obligations, especially if the information pertains to fraud or misconduct that the organization needs to address.

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

Answer: D

Explanation:
Rationalization in the Fraud Triangle:
Rationalization refers to the justification an individual uses to make fraudulent behavior acceptable in their mind.
In this case, Jody justifies his theft by believing the company owes him for his loyalty and hard work.
Why B is Correct:
Jody's reasoning aligns with the rationalization leg of the fraud triangle, as he convinces himself his actions are justified.

NEW QUESTION # 184
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