Pass Guaranteed Quiz ACFE - CFE-Fraud-Prevention - Updated Questions Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Pdf

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Fraud Prevention Framework	25%	- Fraud risk assessment processes - Fraud risk governance and oversight
Internal Controls and Fraud Prevention	25%	- Fraud detection and prevention controls - Internal control design and effectiveness
Fraud Risk Management and Deterrence	25%	- Monitoring and continuous improvement - Fraud prevention strategies and programs
Corporate Governance and Ethics	25%	- Code of conduct and compliance programs - Ethical culture and tone at the top

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q238-Q243):

NEW QUESTION # 238
In the context of a fraud examination, integrity requires which of the following?

A. Avoidance of differences of opinion on all material matters
B. The ability to conceal errors to preserve the reliability of the work performed
C. A well-developed sense of moral philosophy and the ability to distinguish right from wrong
D. Prioritization of desires for personal gain over the interests of clients

Answer: C

NEW QUESTION # 239
Which principle of corporate governance pertains to the disclosure of all material matters that the shareholders need to make timely and informed decisions regarding their investment in the company?

A. Responsibility
B. Fairness
C. Transparency
D. Accountability

Answer: C

Explanation:
Corporate Governance Principles:
Transparency refers to disclosing material matters, enabling shareholders to make informed decisions.
This includes providing timely and accurate information about the company's financial performance, risks, and governance practices.

NEW QUESTION # 240
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. Have adequate compensation committee resources and authority
B. Develop a written charter for management
C. Have a mandatory independent audit committee
D. Give shareholders oversight of hotline reporting programs

Answer: C

Explanation:
Treadway Commission Recommendations:
Establishing an independent audit committee is essential for oversight and reducing fraud risk in financial reporting.
Audit committees play a critical role in ensuring the integrity of financial statements.

NEW QUESTION # 241
According to professional auditing standards, auditors should do which of the following as part of addressing the assessed risks of material misstatement due to fraud in the financial statements?

A. Disregard the entity's selection and application of accounting policies concerning complex transactions
B. Incorporate an element of predictability in the selection of auditing procedures to be performed
C. Consider the knowledge, skill, and ability levels of the individuals who are assigned significant audit responsibilities
D. All of the above

Answer: B

NEW QUESTION # 242
Helene has been working at WPX Corp. for nine years. She takes some of the company's products from the warehouse and sells them online. Helene tells herself that the company owes it to her for her "years of underpaid service." This situation BEST illustrates which component of the Fraud Triangle?

A. Perceived non-shareable financial need
B. Integrity lapse
C. Rationalization
D. Perceived opportunity

Answer: C

NEW QUESTION # 243
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