Latest CFE-Fraud-Prevention-and-Deterrence Test Question, Exam CFE-Fraud-Prevention-and-Deterrence Course

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

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

Section

Objectives

Fraud Prevention and Deterrence

- Ethics

1. Ethical considerations in fraud examination

- Management's Role

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

- Corporate Governance

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

- Auditors' Role

1. Fraud detection responsibilities

>> Latest CFE-Fraud-Prevention-and-Deterrence Test Question <<

Latest CFE-Fraud-Prevention-and-Deterrence Test Question and ACFE Exam CFE-Fraud-Prevention-and-Deterrence Course: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Pass Certify

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q318-Q323):

NEW QUESTION # 318
Employees should be kept unaware that management is watching for lifestyle and behavior changes In staff members that might indicate fraud.

A. False
B. True

Answer: B

NEW QUESTION # 319
Which of the following is a TRUE statement regarding the role of a well-designed organizational structure within an anti-fraud program?

A. Communicating the proper flow of information to everyone in the organization can increase the organization's vulnerability to fraud.
B. A confused organizational structure makes it harder for a fraudster to perpetrate and conceal their misdeeds.
C. It is best to avoid formally documenting organizational structures to limit fraudsters' ability to circumvent oversight controls.
D. Flowcharts displaying departmental structures can be a helpful tool in communicating the proper flow of information as part of fraud prevention efforts.

Answer: D

NEW QUESTION # 320
Which of the following is NOT a purpose served by a professional organization's code of conduct?

A. It serves as a reference and benchmark for ethical guidance
B. It replaces the need for individuals to consult their own conscience.
C. It facilitates practical enforcement and profession-wide Internal discipline.
D. It provides more direct solutions to professional ethical dilemmas than might exist under general ethical principles

Answer: B

Explanation:
* Purpose of a Code of Conduct:
* A professional code of conduct serves as a guideline for ethical behavior, provides benchmarks for decision-making, and facilitates enforcement within the profession.
* It does not replace the personal responsibility to exercise individual judgment and consult one's conscience.
* Analysis of Other Options:
* B, C, and D: These accurately describe the purposes of a professional code of conduct.
* Conclusion:The code of conduct does not eliminate the need for personal ethical reflection, making Option A incorrect.

NEW QUESTION # 321
Which of the following would most likely be a violation of the ACFE Code of Professional Ethics?

A. Green, a CFE. uncovered several material internal control deficiencies unrelated to the financial statement fraud he was investigating. In his final report to management. Green included information about the deficiencies even though they were unrelated to the situation he was hired to investigate.
B. Susan, a CFE was hired by a client to conduct a fraud examination but found nothing amiss A year later, she received a legal order from the local prosecutor's office to provide the client's file Susan complied with the court order, even though she did not have the client's authorization to do so
C. All of the above are violations
D. Stephanie, a CFE. accepted a fraud examination assignment and then instructed a lower-level employee to assess the company's cash records for signs of fraud She took his word when he said there was no evidence of wrongdoing and ended up failing to uncover a very costly fraud scheme.

Answer: D

NEW QUESTION # 322
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?

A. Punishment
B. None of the above
C. Positive reinforcement
D. Negative reinforcement

Answer: A

Explanation:
* Understanding Behavioral Responses:
* Punishment: Involves removing a privilege or applying a negative consequence to decrease undesired behavior.
* Removing the ability to work from home penalizes the employee for failing to meet deadlines.
* Analysis of Other Options:
* A. Positive reinforcement: Adds a reward for desired behavior.
* B. Negative reinforcement: Removes an unfavorable condition to encourage behavior.
* D. None of the above: Incorrect, as this is clearly punishment.
* Conclusion:The manager's action is an example of punishment.
References:ACFE materials on behavioral psychology and management practices.

NEW QUESTION # 323
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