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The CFE-Fraud-Prevention-and-Deterrence certification exam is a professional certification exam offered by the Association of Certified Fraud Examiners (ACFE). CFE-Fraud-Prevention-and-Deterrence exam is designed to test the candidate's knowledge and understanding of fraud prevention and deterrence techniques used in the field of fraud examination. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is internationally recognized and is considered a benchmark for excellence in the field of fraud prevention and detection.

The CFE-Fraud-Prevention-and-Deterrence certification exam covers various topics related to fraud prevention and deterrence. CFE-Fraud-Prevention-and-Deterrence Exam consists of four sections, including fraud prevention and deterrence, financial transactions and fraud schemes, investigation, and law. Candidates are tested on their knowledge of the fraud examination process, fraud risk assessment, internal controls, and fraud detection techniques. Candidates are also tested on their understanding of financial statement analysis, asset misappropriation, corruption, and money laundering.

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100% Pass Quiz ACFE - Latest CFE-Fraud-Prevention-and-Deterrence - Test Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Guide

Practice is one of the essential factors in passing the exam. To perform at their best on the real exam, candidates must use ACFE CFE-Fraud-Prevention-and-Deterrence practice test material. To this end, CFE-Fraud-Prevention-and-Deterrence has developed three formats to help candidates prepare for their CFE-Fraud-Prevention-and-Deterrence exam: desktop-based practice test software, web-based practice test, and a PDF format.

ACFE CFE-Fraud-Prevention-and-Deterrence certification exam is designed to test individuals’ knowledge and understanding of fraud prevention and deterrence. CFE-Fraud-Prevention-and-Deterrence exam is offered by the Association of Certified Fraud Examiners (ACFE), which is the world's largest anti-fraud organization, with over 85,000 members in more than 160 countries. The CFE-Fraud-Prevention-and-Deterrence Certification is highly respected in the field of fraud prevention and is recognized globally.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q195-Q200):

NEW QUESTION # 195
The differential reinforcement theory asserts that behavior is strengthened when ________ is/are applied.

A. Repeated warnings
B. Positive reinforcement
C. Punishment
D. Negative stimuli

Answer: B

Explanation:
In the Understanding Criminal Behavior material, the manual explains that differential reinforcement theory, as summarized by Ronald Akers, holds that people learn social behavior through operant conditioning.
Behavior is reinforced when positive rewards are gained or when punishment is avoided. The manual specifically states that behavior is reinforced when positive rewards are gained, which is positive reinforcement, and it is weakened by punishment or loss of reward. It also contrasts punishment with reinforcement by noting that reinforcement accentuates positive behavior, whereas punishment tends only to suppress behavior temporarily unless constantly applied. Because the question asks what strengthens behavior, positive reinforcement is the best and most direct answer under the manual's discussion of conditioning and reinforcement.

NEW QUESTION # 196
The theory of differential association is used frequently lo explain white-collar criminality. Which of the following is NOT one of the assertions or principles of differential association?

A. Criminal behavior is learned using the same mechanisms as other learning
B. Criminal behavior is learned from other people in a process of communication.
C. Criminal behavior is explained by an individual's general needs and values.
D. Criminal behavior is acquired through participation with intimate personal groups.

Answer: C

NEW QUESTION # 197
Which of the following is TRUE regarding government auditors' responsibilities to report evidence of potential fraud uncovered during an audit of a public-sector organization's financial statements?

A. All government auditors maintain the same requirements for reporting evidence of potential fraud uncovered during a public-sector financial statement audit.
B. Government auditors' reporting requirements pertaining to fraud are substantially the same as those for external auditors in the private sector.
C. The requirements for government auditors to report evidence of potential fraud depend on the jurisdiction and the specific audit mandate.
D. Government auditors are legally prohibited from reporting evidence of potential fraud to any parties outside the organization being audited.

Answer: C

Explanation:
Government Auditors' Responsibilities:
* Reporting requirements vary depending on jurisdictional laws, regulations, and the specific audit mandates under which the government auditors operate.
* Some jurisdictions require direct reporting to oversight agencies, while others may mandate internal reporting within the organization.
Why D is Correct:
* Government auditors' reporting responsibilities are not uniform globally and are tailored to the legislative frameworks of their jurisdictions and the purpose of the audit.
Why Other Options are Incorrect:
* A: Reporting requirements are not uniform for all government auditors.
* B: Legal prohibitions on external reporting are uncommon but may vary by jurisdiction.
* C: Private and public sector reporting standards differ significantly.

NEW QUESTION # 198
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What will my spouse think if they find out?"

A. Behavioral theory
B. Operant theory
C. Social control theory
D. Cognitive theory

Answer: C

Explanation:
* Social Control Theory Overview:
* This theory posits that individuals consider social and personal relationships when deciding whether to commit a crime. They reflect on the potential consequences of their actions on their relationships and social standing.
* Application to the Scenario:
* The question of "What will my spouse think?" aligns directly with social control theory, as it involves weighing personal consequences within a social context.
* Analysis of Other Options:
* B. Operant theory: Focuses on behavior modification through rewards and punishments.
* C. Cognitive theory: Centers on thought processes and decision-making patterns.
* D. Behavioral theory: Examines the external influences on behavior, not personal social relationships.
* Conclusion:Social control theory best explains the scenario.

NEW QUESTION # 199
The Public Interest Oversight Board (PIOB) is the global body responsible for establishing international corporate governance standards.

A. True
B. False

Answer: B

NEW QUESTION # 200
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