Quiz CFE-Fraud-Prevention - Newest Top Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Exam Dumps

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Fraud Prevention and Deterrence	25%	- Fraud risk assessment - Fraud prevention programs and frameworks - Monitoring, auditing, and continuous improvement - Fraud risk governance and organizational culture - Anti-fraud policies and procedures - Internal control systems and evaluation - Whistleblowing and reporting mechanisms - Fraud deterrence strategies and controls - Ethics and corporate governance

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q165-Q170):

NEW QUESTION # 165
Which of the following Is NOT considered a conflict of Interest that Is prohibited under the ACFE Code of Professional Ethics?

A. Accepting an assignment to assess red flags of fraud at an organization in which the fraud examiner is a partner, provided the fraud examiner's ownership interest is disclosed
B. Undertaking engagements for both sides in a case of an alleged product substitution scheme
C. Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer
D. Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party

Answer: A

Explanation:
Fraud examiners must avoid situations that compromise their objectivity, independence, or professional duties.
Disclosure of ownership does not eliminate the conflict of interest if it could impair objectivity.

NEW QUESTION # 166
Which of the following mechanisms can help alleviate the pressure on employees to commit fraud?

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

Answer: D

NEW QUESTION # 167
Which of the following is a responsibility of an organization's board of directors?

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

Answer: A

NEW QUESTION # 168
According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided.

A. True
B. False

Answer: B

Explanation:
Differential Reinforcement Theory:
This theory suggests behavior is strengthened when positive rewards are gained or punishment is avoided, not weakened.
The premise is the opposite of what the statement claims.
Conclusion: The statement is incorrect because differential reinforcement strengthens, not weakens, behavior.

NEW QUESTION # 169
Having specialized departments within a company often increases the overall risk ot traud by the organization.

A. True
B. False

Answer: A

Explanation:
Risks Associated with Specialized Departments:
While specialization improves efficiency, it can create silos that hinder communication, coordination, and oversight, increasing fraud risk.
Isolated departments may lack cross-functional checks and balances.
Conclusion: Specialized departments often increase fraud risk if not managed with proper controls and oversight.

NEW QUESTION # 170
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