CFE-Fraud-Prevention-and-Deterrence Online Tests | Certification CFE-Fraud-Prevention-and-Deterrence Cost

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

SectionObjectives
Fraud Prevention and Deterrence- Fraud Culture and Ethics
  • 1. Whistleblowing mechanisms and reporting channels
    • 2. Anti-fraud organizational culture
      • 3. Ethical frameworks and professional standards
        - Fraud Risk Monitoring and Evaluation
        • 1. Ongoing monitoring of fraud risks
          • 2. Evaluation of fraud prevention programs
            - Fraud Risk Management
            • 1. Fraud risk assessment process
              • 2. Fraud risk mitigation strategies
                • 3. Fraud risk identification and analysis
                  - Anti-Fraud Controls and Governance
                  • 1. Corporate governance and oversight
                    • 2. Fraud prevention policies and procedures
                      • 3. Internal controls to deter fraud
                        - Fraud Schemes and Red Flags
                        • 1. Financial statement fraud indicators
                          • 2. Occupational fraud schemes
                            • 3. Fraud warning signs and red flags
                              - Fraud Prevention Fundamentals
                              • 1. Principles of fraud prevention and deterrence
                                • 2. Objectives of anti-fraud programs

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                                  ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q74-Q79):

                                  NEW QUESTION # 74
                                  Which of the following is an example of organizational crime?

                                  Answer: C


                                  NEW QUESTION # 75
                                  Which of the following Is TRUE regarding the reporting of the fraud risk assessment results?

                                  Answer: C

                                  Explanation:
                                  * Reporting Fraud Risk Assessment Results:
                                  * Reports should align with the organization's operational language to ensure comprehension by management and stakeholders.
                                  * Why A is Correct:
                                  * Using business-appropriate language ensures effective communication of findings and recommendations.
                                  * Why Other Options are Incorrect:
                                  * B: Comprehensive details may overwhelm the audience; only key findings are usually reported.
                                  * C: Reports should reflect objective analysis, not subjective perspectives.


                                  NEW QUESTION # 76
                                  To address an employee's consistent failure to meet deadlines, a manager removes the employee's ability to work from home This is an example of what type of behavioral response?

                                  Answer: C


                                  NEW QUESTION # 77
                                  Which of the following is NOT one of the three elements that have the most influence on crime according to the routine activities theory?

                                  Answer: D

                                  Explanation:
                                  Routine activities theory holds that crime occurs when three elements converge: (1) a motivated offender, (2) a suitable target, and (3) the absence of a capable guardian. "The lack of societal ethics" is not part of this theoretical model.
                                  Reference:ACFE Fraud Examiners Manual, 2020 International Edition -Fraud Prevention and Deterrence, Section 4.118.


                                  NEW QUESTION # 78
                                  Cho, an internal auditor, and Pierre, a sales manager, have had several disagreements about the sales tactics used by Pierre's team. Cho has just been told that she will lead the company's fraud risk assessment. During the fraud risk assessment, Cho should:

                                  Answer: B


                                  NEW QUESTION # 79
                                  ......

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