CFE-Fraud-Prevention Web-based Practice Exam

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q195-Q200):

NEW QUESTION # 195
Employee anti-fraud education should:

A. Be presented by organizational executives or anti-fraud professionals only.
B. Include examples of prior employee misconduct and how those situations were handled.
C. Include descriptions of the procedures that management uses to detect fraud.
D. Be restricted to formal educational mechanisms to reinforce the importance of the message.

Answer: B

Explanation:
Education is most effective when employees understand the real consequences of fraud.
Providing examples of prior incidents reinforces the importance of compliance.

NEW QUESTION # 196
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A. Professional skepticism involves maintaining a mindset that no fraud has occurred
B. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.
C. Fraud examiners should not relax their skeptical attitudes under any circumstances.
D. Professional skepticism means beginning all assignments with the belief that something is amiss.

Answer: C

Explanation:
Professional Skepticism Defined:
Professional skepticism is an attitude that includes a questioning mind and a critical assessment of evidence. Fraud examiners must remain vigilant to indications of potential fraud throughout an engagement.
Consistent Application:
ACFE standards emphasize that skepticism should be applied consistently, even if initial findings do not indicate fraud, to avoid overlooking potential risks.
Why D is Correct:
Relaxing skepticism can lead to missed evidence or poor judgment, undermining the examination's effectiveness.

NEW QUESTION # 197
Which of the following Is NOT a way that an organization's fraud risk assessment should be Incorporated Into the audit process?

A. It should be used to design audit tests to evaluate whether the controls are operating effectively.
B. It should be used to assess whether there is a moderate-to-high risk of management overriding controls within the moderate-to-high fraud risk areas.
C. it should be used to increase awareness in the development of audit programs for areas that have been identified as having a moderate-to-high risk of fraud.
D. It should be used to replace the auditor's own identification and assessment of fraud risks.

Answer: D

Explanation:
Integration of Fraud Risk Assessment in Audits:
The fraud risk assessment provides valuable input but does not replace the auditor's independent responsibility to identify and assess fraud risks.
Why B is Correct:
Professional auditing standards require auditors to perform their own risk assessments, and the fraud risk assessment is only a tool to enhance this process.

NEW QUESTION # 198
Josie is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While conducting her audit procedures, she discovers evidence that Carissa, the company's chief financial officer, has been fraudulently manipulating the financial statements. Which of the following is Josie's BEST response to these findings?

A. Josie should not disclose her findings to anyone until after she has conducted a full investigation.
B. Josie should report her findings to those charged with governance of the organization.
C. Josie should immediately report her findings to the local media.
D. Josie should confront Carissa with her audit findings and try to get a confession.

Answer: B

Explanation:
According to the ISAs, auditors are required to communicate identified instances of fraud to those charged with governance of the organization. This ensures that the appropriate individuals within the organization are informed and can take necessary corrective actions. Reportingfindings to the media or confronting individuals directly is not considered an appropriate course of action.

NEW QUESTION # 199
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. A written charter for management
B. Shareholder oversight of internal controls
C. Adequate audit committee resources and authority
D. A mandatory independent compensation committee

Answer: C

Explanation:
Treadway Commission Recommendations:
The National Commission on Fraudulent Financial Reporting (Treadway Commission) issued guidelines to strengthen financial reporting integrity and reduce fraud risks.
One key recommendation was to ensure that the audit committee is well-resourced and has sufficient authority to oversee financial reporting processes effectively.
Audit Committee Role:
An adequately empowered audit committee improves oversight, supports the internal audit function, and ensures proper implementation of controls to prevent and detect fraud.
Why D is Correct:
This recommendation directly addresses the reduction of fraud probability by enhancing oversight capabilities.

NEW QUESTION # 200
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