ACFE CFE-Fraud-Prevention Exam Questions - Easily Pass Your Exam

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Fraud Prevention and Deterrence25%- Fraud risk assessment
- Whistleblowing and reporting mechanisms
- Fraud deterrence strategies and controls
- Anti-fraud policies and procedures
- Fraud risk governance and organizational culture
- Fraud prevention programs and frameworks
- Internal control systems and evaluation
- Ethics and corporate governance
- Monitoring, auditing, and continuous improvement

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q206-Q211):

NEW QUESTION # 206
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?

Answer: C

Explanation:
Independent oversight, while important in governance, is not explicitly listed as one of the five COSO components. It may relate to broader governance structures but is not a core component of the internal control framework.


NEW QUESTION # 207
Criminologist Charles McCaghy has stated that regulatory pressure is the single most compelling factor behind deviance by organizations.

Answer: B

Explanation:
McCaghy's Perspective on Organizational Deviance:Criminologist Charles McCaghy identified regulatory pressure as a significant factor influencing organizational deviance. Excessive or poorly implemented regulations can lead companies to cut corners or engage in fraudulent behavior to remain competitive.
Supporting Analysis:
Regulatory pressure can create a perception that compliance is too costly or burdensome, leading to unethical practices.
This aligns with the concept of "strain theory," where organizations under pressure may resort to deviance.


NEW QUESTION # 208
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.


NEW QUESTION # 209
In the area of criminological theory, deterrence is the theory that tries to prevenl crime by using the threat of criminal sanctions.

Answer: B

Explanation:
This theory posits that crime can be prevented by making the potential consequences severe enough to deter individuals from offending. It emphasizes the certainty, severity, and swiftness of punishment.
Why A is Correct:
The threat of criminal sanctions is a cornerstone of deterrence theory, designed to reduce crime by increasing the perceived risks and consequences.


NEW QUESTION # 210
A professional organization's code of conduct serves which of the following purposes?

Answer: C


NEW QUESTION # 211
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