CFE-Fraud-Prevention Reliable Exam Question - Valid CFE-Fraud-Prevention Exam Questions

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q208-Q213):

NEW QUESTION # 208
Which of the following is NOT considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

A. Accepting an assignment to evaluate the anti-fraud controls at an organization in which the fraud examiner is a shareholder, provided the fraud examiner's ownership interest is disclosed
B. Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party
C. Undertaking engagements for both sides in a case of alleged vendor overbilling
D. Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer

Answer: A

Explanation:
Understanding Conflicts of Interest:
The ACFE Code of Professional Ethics prohibits any engagements that impair the fraud examiner's objectivity, even with disclosure.
Ownership interests in a client organization create significant potential for bias, compromising the integrity of the evaluation.

NEW QUESTION # 209
Why is vendor due diligence important in anti-fraud programs?

A. It guarantees vendor profitability
B. It replaces procurement controls
C. It eliminates contract negotiations
D. It helps identify fraud, corruption, and compliance risks before engagement

Answer: D

Explanation:
Vendor due diligence evaluates ownership, reputation, sanctions exposure, legal history, and financial stability. Identifying high-risk third parties before engagement helps prevent fraud, corruption, regulatory violations, and reputational damage.

NEW QUESTION # 210
Which of the following is a responsibility of an organization's board of directors?

A. Assessing the strategy and underlying purpose of management's decisions and actions.
B. Directing employees to organize and execute business activities.
C. Electing the company shareholders and supervising their decisions and actions.
D. Serving as the intermediary between staff-level employees and management.

Answer: A

NEW QUESTION # 211
Which of the following is a best practice when assembling a fraud risk assessment team?

A. The size of the team should be limited to four individuals.
B. Team members should all have similar skills and perspectives.
C. Team members should have experience in eliciting information.
D. The team should include only external sources.

Answer: C

NEW QUESTION # 212
A company implements mandatory job rotation within its accounting department. What fraud risk benefit does this provide?

A. It increases opportunities for concealment
B. It discourages independent review
C. It helps expose irregularities when duties change hands
D. It eliminates all payroll fraud

Answer: C

Explanation:
Many fraud schemes require continuous control by the perpetrator. Job rotation introduces fresh oversight and increases the chance that unusual transactions, missing documentation, or manipulated records will be discovered.

NEW QUESTION # 213
......

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CFE-Fraud-Prevention Reliable Exam Question - Valid CFE-Fraud-Prevention Exam Questions

ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Top CFE-Fraud-Prevention Reliable Exam Question | Professional Valid CFE-Fraud-Prevention Exam Questions: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q208-Q213):