Free download ACFE certification CFE-Fraud-Prevention-and-Deterrence exam questions and answers

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:

Section	Objectives
Fraud Prevention and Deterrence	- Corporate Governance 1. Roles and responsibilities 2. Board oversight 3. Internal controls - Auditors' Role 1. Fraud detection responsibilities - Management's Role 1. Building anti-fraud programs 2. Fraud risk assessment - Ethics 1. Ethical considerations in fraud examination

Section

Objectives

Fraud Prevention and Deterrence

- Corporate Governance

1. Roles and responsibilities
2. Board oversight
3. Internal controls

- Auditors' Role

1. Fraud detection responsibilities

- Management's Role

1. Building anti-fraud programs
2. Fraud risk assessment

- Ethics

1. Ethical considerations in fraud examination

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q250-Q255):

NEW QUESTION # 250
Patrick is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking his audit procedures, he discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Patrick's BEST response to these findings?

A. Patrick should not disclose his findings to any other parties due to client confidentiality
B. Patrick should report his findings to those charged with governance of the organization.
C. Patrick should immediately report his findings to local law enforcement authorities.
D. Patrick should confront management with his audit findings and try to get a confession.

Answer: B

Explanation:
* International Standards on Auditing (ISAs) Requirements:
* ISAs require auditors to communicate suspected or confirmed fraud to "those charged with governance" of the organization, as they have the responsibility for oversight.
* ISA 240, "The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements," mandates that findings be reported to appropriate governance bodies before considering further actions.
* Confidentiality and Legal Obligations:
* Auditors must maintain confidentiality unless legal or regulatory frameworks require disclosure to authorities. Immediate reporting to law enforcement (option B) may breach confidentiality without proper internal escalation.
* Why Option D is Correct:
* Reporting to governance ensures proper internal actions are taken and protects the integrity of the audit process. It allows the organization to address the issue before external involvement if required.

NEW QUESTION # 251
Which of the following statements is MOST ACCURATE regarding best practices that organizations can take to protect and support whistleblowers?

A. Organizations should implement a clear whistleblower policy that lists every type of misconduct that has ever been reported at the company.
B. Organizations should publicize their whistleblower policies and procedures to individuals both inside and outside of the organization.
C. Organizations should include in their whistleblower policies the specific penalties that people might encounter for refusing to report known misconduct.
D. Organizations should emphasize that rules regarding whistleblower protections are only intended for lower-level employees who might be more vulnerable to retaliation.

Answer: B

Explanation:
Comprehensive and Detailed in Depth Explanation:
Publicizing whistleblower policies both internally and externally demonstrates the organization's commitment to transparency and ethical conduct. Best practices include clearly communicating the reporting process, available protections, and encouraging reporting by all employees without fear of retaliation. Including a list of all past misconduct is unnecessary (eliminating A), while emphasizing protections only for lower-level staff (D) or focusing on penalties (C) undermines the policy's intent.

NEW QUESTION # 252
The fact that most groups within groups a society have the same ideas of right and wrong greatly assists in the ability to determine the correct ethical decision in a given situation.

A. False
B. True

Answer: A

NEW QUESTION # 253
Jones, an accounting manager for a software company, wants to improve her team's adherence to the company's formal accounting policies and procedures and reduce the number of process exceptions they experience. According to behaviorist theories, which of the following options would be the most effective way for Jones to condition her staff to follow the company's formal accounting processes?

A. Publicly call out and criticize employees who deviate from the formal processes.
B. Take away a day of paid time off for each process exception.
C. Demote employees who do not adhere to the expected processes.
D. Offer a bonus to anyone who experiences no process exceptions for ninety days-

Answer: D

Explanation:
* Behaviorist Theories in Conditioning:
* Positive reinforcement, such as offering bonuses, is more effective than punishment in encouraging adherence to policies and reducing deviations.
* Employees are more likely to repeat behaviors that are rewarded.
* Why C is Correct:
* This approach aligns with behaviorist principles, fostering compliance through incentives rather than fear or criticism, which could negatively impact morale.
* Why Other Options are Incorrect:
* A and D: Punishments may lead to resentment and reduced motivation.
* B: Public criticism can create a toxic work environment, discouraging open communication.
References for All Questions:
* ACFE Code of Professional Ethics and Fraud Examination Guide.
* ISA and GAAS requirements on unpredictability in audit procedures.
* Behaviorist theories on employee motivation and conditioning.

NEW QUESTION # 254
(During a fraud risk assessment, an interview would be MOST HELPFUL in which of the following situations?)

A. The assessment team would like to obtain individuals' responses through a formal electronic questionnaire.
B. The assessment team would like to provide a means for anonymous employee suggestions or responses to questions posed.
C. The assessment team would like to observe the interactions of several employees discussing the organization's current fraud awareness training.
D. The assessment team would like to get candid one-on-one feedback from employees in a private setting.

Answer: D

Explanation:
The Fraud Risk Assessment chapter states that interviews can be an effective technique for gathering information during a fraud risk assessment when the goal is to conduct a candid one-on-one conversation. The manual specifically notes that interviews are useful when assessors want direct dialogue with employees about issues such as fraud risks, past incidents, the control environment, and the operating effectiveness of anti-fraud controls. By contrast, anonymous suggestions are better suited to surveys or other confidential reporting methods, group interaction is more consistent with focus groups, and formal electronic questionnaires align with survey tools rather than interviews. Because the question asks when an interview would be most helpful, the best answer is the situation involving candid one-on-one feedback from employees in a private setting. That is the exact use case described in the manual.

NEW QUESTION # 255
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