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To be eligible for the CFE-Fraud-Prevention-and-Deterrence Certification Exam, candidates must meet specific educational and professional requirements. Applicants must have a minimum of a bachelor's degree from an accredited institution and two years of relevant professional experience in fraud examination, auditing, or investigations. Alternatively, applicants can have a master's degree or higher in business, accounting, or finance and one year of professional experience.

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To be eligible for the CFE-Fraud-Prevention-and-Deterrence exam, individuals must be members of the ACFE and have a minimum of two years of professional experience in a field related to fraud prevention and deterrence. They must also meet education requirements and adhere to the ACFE's Code of Professional Ethics. CFE-Fraud-Prevention-and-Deterrence Exam is computer-based and consists of 125 multiple-choice questions. Candidates have four hours to complete the exam, and a passing score of 75% is required.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q326-Q331):

NEW QUESTION # 326
During an external audit of an organization's financial statements. Peter, the external auditor, uncovers significant internal control deficiencies at the audit client's organization. He believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Peter do with regard to these findings?

Answer: D


NEW QUESTION # 327
The internal auditor s fraud-related responsibilities include which of the following?

Answer: A


NEW QUESTION # 328
Fraud risks related to corruption include:

Answer: A

Explanation:
In the Fraud Risk Assessment chapter, the manual classifies fraud risks into major areas such as fraudulent financial reporting, asset misappropriation, and corruption. Under corruption, it specifically lists the payment of bribes or illegal gratuities to companies, private individuals, or public officials as a corruption risk. This directly matches the option referring to payment of bribes to procure business. By contrast, reporting revenue in the wrong period falls under fraudulent financial reporting, while espionage by competitors relates to external threats and theft of information rather than corruption. The manual's categorization helps organizations identify and assess risk populations accurately so that appropriate anti-fraud controls can be designed. Under that framework, the listed corruption-related risk is clearly the payment of bribes to obtain business.


NEW QUESTION # 329
In the area of criminological theory, compliance is the theory that tries to prevent crime by providing economic incentives for voluntary conformity to the laws and using administrative efforts to control violations before they occur.

Answer: A

Explanation:
* Understanding Compliance Theory:
* Compliance theory emphasizes preventing crime through incentives for voluntary adherence to laws and proactive administrative measures.
* By addressing potential violations early, compliance theory aims to deter criminal behavior before it occurs.
* Application of the Theory:
* Examples include economic benefits for following regulations and monitoring mechanisms to identify early signs of noncompliance.
* Conclusion:The statement accurately describes compliance theory.


NEW QUESTION # 330
For its compliance program lo be effective, an organization must perform procedures to ensure management hires only ethical individuals who exercise a substantial measure of discretion in acting on the organization s behalf.

Answer: A


NEW QUESTION # 331
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