CFE-Fraud-Prevention Exam Vce Format | Latest CFE-Fraud-Prevention Test Preparation

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q181-Q186):

NEW QUESTION # 181
According to behaviorists such as B. F. Skinner, which of the following scenarios is MOST LIKELY to occur when an undesired behavior is punished?

A. The behavior will be permanently suppressed
B. The behavior will return when punishment ceases
C. The behavior will occur more frequently.
D. The behavior will not be affected by the punishment

Answer: B

NEW QUESTION # 182
According to the routine activities theory, all of the following are important elements that influence crime EXCEPT:

A. The availability of suitable targets
B. The lack of accountability for misdeeds
C. The presence of motivated offenders
D. The absence of capable guardians

Answer: B

Explanation:
Routine activities theory identifies three main elements necessary for crime: a motivated offender, a suitable target, and the absence of capable guardians. The lack of accountability for misdeeds is not part of this theory, as it focuses on situational factors that facilitate criminal opportunities rather than broader social or institutional factors.

NEW QUESTION # 183
According to Silk and Vogel's research, which of the following is one of the ways that businesses rationalize illegal conduct?

A. Government regulation is unnecessary because the matters being regulated are unimportant.
B. Corporate violations that involve large sums of money are often spread among so many organizations that each gains very little individually.
C. Violations are caused by innocent errors in judgment rather than economic necessity.
D. Government regulations are justified because the additional costs of regulations and bureaucratic procedures increase government profits.

Answer: B

Explanation:
Silk and Vogel's research found that organizations often rationalize unethical or illegal behavior by diffusing responsibility across a group, thus minimizing perceived individual culpability.
This"shared guilt" justification is reflected in option D. The other options either misunderstand the research or do not reflect actual rationalizations used in white-collar crime contexts.

NEW QUESTION # 184
According to criminologist Charles McCaghy, which of the following is the most compelling factor behind deviance by organizations?

A. Profit pressure
B. Executive failures
C. Unethical corporate culture
D. Excessive regulatory requirements

Answer: A

NEW QUESTION # 185
Which red flag is MOST commonly associated with corruption schemes?

A. Employees with unusually close relationships to vendors or customers
B. Excessive write-offs of inventory
C. Frequent bank reconciliation differences
D. Missing fixed assets

Answer: A

Explanation:
Corruption schemes often involve inappropriate relationships between employees and third parties. Unusually close vendor relationships may indicate bribery, kickbacks, conflicts of interest, or favoritism that compromise objective business decisions.

NEW QUESTION # 186
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