CFE-Fraud-Prevention-and-Deterrence Valid Test Preparation, Exam CFE-Fraud-Prevention-and-Deterrence Sample

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:

Section	Objectives
Topic 1: Fraud Prevention and Deterrence	- Management's Role 1. Building anti-fraud programs 2. Fraud risk assessment - Auditors' Role 1. Fraud detection responsibilities - Ethics 1. Ethical considerations in fraud examination - Corporate Governance 1. Board oversight 2. Internal controls 3. Roles and responsibilities

Section

Objectives

Topic 1: Fraud Prevention and Deterrence

- Management's Role

1. Building anti-fraud programs
2. Fraud risk assessment

- Auditors' Role

1. Fraud detection responsibilities

- Ethics

1. Ethical considerations in fraud examination

- Corporate Governance

1. Board oversight
2. Internal controls
3. Roles and responsibilities

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q47-Q52):

NEW QUESTION # 47
Which of the following Is FALSE regarding proactive fraud auditing procedures?

A. Implementing proactive fraud audit procedures demonstrates management's intention to aggressively look for possible fraudulent conduct
B. Fraud assessment questioning techniques are most appropriately used as part of the normal audit process
C. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods
D. Fraud audit procedures should be designed to incorporate an element of surprise

Answer: C

NEW QUESTION # 48
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information
B. Professional skepticism means beginning all assignments with the belief that something is amiss
C. Professional skepticism involves maintaining a mindset that no fraud has occurred
D. Fraud examiners should not relax their skeptical attitudes even if there are no signs of fraudulent activity.

Answer: B

NEW QUESTION # 49
Which of the following is FALSE regarding corporate governance'

A. Effective corporate governance practices are considered to be the foundation of fraud risk management.
B. An entity's corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization
C. Corporate governances primary purpose is to ensure the accuracy of the organizations financial reports
D. Effective corporate governance practices are most necessary in an organization in which the owners are not also the individuals responsible for setting and executing the business strategy

Answer: D

NEW QUESTION # 50
The availability of suitable targets, absence of capable guardians, and presence of motivated offenders are the three most important elements that influence crime according to which of the following criminological theories?

A. Social control theory
B. Routine activities theory
C. Rational choice theory
D. Conditioning theory

Answer: B

Explanation:
* Elements of Routine Activities Theory:
* This theory posits that crime occurs when three elements converge:
* Availability of suitable targets.
* Absence of capable guardians.
* Presence of motivated offenders.
* Analysis of Other Options:
* A. Conditioning theory: Focuses on learned behaviors through reinforcement.
* C. Rational choice theory: Examines decision-making processes of offenders.
* D. Social control theory: Relates to societal bonds preventing deviant behavior.
* Conclusion:Routine activities theory best explains the convergence of these elements leading to crime.

NEW QUESTION # 51
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal control as:

A. A process implemented to review how well the organization's risk management capabilities have increased value over time and how they will continue to drive value for the organization.
B. A process involving personnel at all levels of the organization that aims to eliminate all uncertainty and risk while also ensuring the effectiveness of the organization's strategy.
C. A process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance.
D. A process aimed at proactively identifying, evaluating, and addressing an organization's vulnerabilities to fraud by both internal and external sources.

Answer: C

Explanation:
COSO defines internal control as a process effected by the board of directors, management, and other personnel, designed to provide reasonable assurance regarding achievement of objectives relating to operations, reporting, and compliance. Option B matches that definition. Option A more closely describes a risk management review concept, not the definition of internal control. Option C is incorrect because internal control provides reasonable assurance; it does not eliminate all uncertainty and risk. Option D describes a fraud risk assessment, not internal control. In corporate governance and fraud prevention, internal control is central because it supports reliable reporting, efficient operations, compliance, accountability, and fraud risk reduction. However, even strong internal control has limitations, so it provides reasonable rather than absolute assurance.

NEW QUESTION # 52
......

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