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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview:

Certification Vendor:	ACFE (Association of Certified Fraud Examiners)
Exam Name:	Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Number:	CFE-Fraud-Prevention-and-Deterrence
Exam Duration:	90 minutes
Passing Score:	750 (on a scale of 300–1000)
Available Languages:	English
Exam Price:	USD 450 – USD 650 (varies by membership status)
Exam Format:	Multiple Choice, True/False
Real Exam Qty:	70
Related Certifications:	CFE-Fraud-Investigation CFE-Financial-Transactions-and-Fraud-Schemes CFE-Law
Certificate Validity Period:	3 years
Recommended Training:	CFE Exam Prep Course Fraud Examiners Manual
Exam Registration:	ACFE Official Registration
Sample Questions:	ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:	Online remote proctored or onsite at Prometric test centers
Pre Condition:	ACFE membership; minimum 50 eligibility points from education and professional experience
Official Syllabus URL:	https://www.acfe.com/cfe-credential/about-the-cfe-exam

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Earning the CFE-Fraud-Prevention-and-Deterrence certification demonstrates a commitment to ethics and integrity in the workplace, as well as a deep understanding of fraud prevention and deterrence techniques. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is recognized worldwide and can provide a competitive advantage for professionals seeking to advance their careers in fields related to fraud prevention and detection.

ACFE CFE-Fraud-Prevention-and-Deterrence Exam is a certification exam offered by the Association of Certified Fraud Examiners (ACFE). CFE-Fraud-Prevention-and-Deterrence exam is designed for professionals who are responsible for fraud prevention and deterrence in their organizations. The CFE-Fraud-Prevention-and-Deterrence Exam covers a wide range of topics, including fraud prevention strategies, internal controls, risk management, and investigation techniques.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q312-Q317):

NEW QUESTION # 312
Which of the following is TRUE regarding corporate governance?

A. Corporate governance's primary purpose is to ensure the accuracy of the organization's financial reports
B. Fraud risk management is considered to be the foundation of effective corporate governance
C. An entity's corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization
D. Effective corporate governance practices are most necessary in an organization in which the owners are also the individuals responsible for setting the corporate strategy.

Answer: B

NEW QUESTION # 313
During a fraud risk assessment, the assessment team is seeking information on the ethical tone set by upper and middle managers. The team members determine that, for this task, they would like to get candid one-on- one feedback from employees away from their peers. Which of the following techniques would be most helpful for them to use in gathering this information?

A. Focus groups
B. Surveys
C. Anonymous feedback mechanisms
D. Interviews

Answer: D

Explanation:
* Purpose of the Task:
* The team seeks candid feedback on ethical tone, which requires a confidential and direct interaction method.
* Comparison of Techniques:
* A. Interviews: Effective for obtaining one-on-one feedback in a private setting.
* B. Focus groups: Group dynamics may inhibit candid responses due to peer pressure.
* C. Anonymous feedback mechanisms: These provide insights but lack the depth and follow-up opportunities of interviews.
* D. Surveys: While useful for broad input, surveys are less effective for detailed exploration of ethical tone.
* Conclusion:Interviews are the most helpful technique for gathering one-on-one candid feedback.

NEW QUESTION # 314
Beezie, a Certified Fraud Examiner (CFE), took an introductory class in computer forensics. When a client thought there might be evidence of a crime on their computer, Beezie decided to conduct a forensic examination of the computer even though she had no experience or advanced training in this area. Which of the following is TRUE regarding Beezie's conduct?

A. Beezie's conduct would be a violation of the ACFE Code of Professional Ethics only if she did not find the fraudster.
B. Beezie's conduct would be a violation of the ACFE Code of Professional Ethics.
C. Beezie's conduct would be a violation of the ACFE Code of Professional Ethics only if she also violated the law.
D. Beezie's conduct would not be a violation of the ACFE Code of Professional Ethics.

Answer: D

NEW QUESTION # 315
Luis, the internal audit manager for Oak Corporation, is working to formally incorporate the company's fraud risk assessment into its audit process. Which of the following is NOT a way that Oak's audit team should use the fraud risk assessment process and results as part of their audits?

A. To design audit tests to evaluate whether fraud risk controls are operating effectively.
B. To validate whether the organization is appropriately managing moderate-to-high fraud risks.
C. To confirm whether there is conclusive evidence that fraud is occurring within the company.
D. To inform the development of audit programs for areas that have been identified as having a high risk of fraud.

Answer: C

NEW QUESTION # 316
According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO), internal control is defined as:

A. A process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance.
B. The system enacted to ensure effective oversight of the board of directors, management, and all other parties responsible for an organization's direction, operations, and performance.
C. The system that is designed and implemented to eliminate all uncertainty and risk while also ensuring the achievement of organizational goals.
D. A process aimed at proactively identifying, assessing, and managing an organization's vulnerabilities to fraud by both internal and external sources.

Answer: C

NEW QUESTION # 317
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