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

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

Section

Objectives

Fraud Prevention and Deterrence

- Ethics

1. Ethical considerations in fraud examination

- Management's Role

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

- Auditors' Role

1. Fraud detection responsibilities

- Corporate Governance

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q70-Q75):

NEW QUESTION # 70
Mario is charged with implementing a fraud reporting program on behalf of his organization. Which of the following is a best practice that Mario should follow to ensure that the program is successful?

A. Inform employees that the names of all individuals who report misconduct will be shared with the organization ' s management and law enforcement.
B. Inform employees that they are required to report any information about suspected fraud only to their direct supervisor.
C. Inform employees that they can make their report anonymously (where permitted by law).
D. Inform employees that they will be held accountable for reporting any tips that cannot be verified.

Answer: C

Explanation:
Allowing employees to report fraud anonymously is a best practice in fraud reporting programs. This encourages whistleblowers to come forward without fear of retaliation or reprisal, increasing the likelihood of fraud detection. Transparency about confidentiality policies further supports employee trust in the reporting system.
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NEW QUESTION # 71
Blue. Inc. is a specialty retailer of customized shipping containers. The company receives a very large order from Green Company, a new customer from a country that is known to have high corruption risks. Which of the following is MOST ACCURATE regarding the due diligence procedures Blue should perform on Green before proceeding with this transaction?

A. Blue should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination.
B. Blue should consider Green's expected purchasing pattern and method of payment in determining whether to accept the transaction.
C. Blue does not need to undertake any specific due diligence procedures for this transaction.
D. Blue only needs to undertake due diligence procedures if Green is requesting to pay on credit.

Answer: B

NEW QUESTION # 72
According to the routine activities theory, all of the following are important elements that influence crime EXCEPT:

A. The lack of accountability for misdeeds
B. The absence of capable guardians
C. The presence of motivated offenders
D. The availability of suitable targets

Answer: A

Explanation:
Routine activities theory identifies three main elements necessary for crime: a motivated offender, a suitable target, and the absence of capable guardians. The lack of accountability for misdeeds is not part of this theory, as it focuses on situational factors that facilitate criminal opportunities rather than broader social or institutional factors.
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NEW QUESTION # 73
Aaron, a government auditor, is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions. Which of the following is TRUE regarding Aaron's consideration of fraud during this engagement?

A. Aaron's audit objectives are likely narrower than those of a private-sector financial statement audit.
B. Aaron likely does not have the ability to withdraw from the engagement even if fraud is identified during the audit.
C. Aaron should remain alert for fraud but does not need to consider the potential for abuse or other misconduct during the audit engagement.
D. Aaron does not need to comply with the requirements found in International Standard on Auditing 240 as they do not apply to the engagement.

Answer: B

Explanation:
Comprehensive and Detailed in Depth Explanation:
Government auditors typically cannot unilaterally withdraw from an audit engagement, even in cases where fraud is identified. Public-sector audits often follow mandates from higher authorities or statutes that require the auditor to continue and report findings to oversight bodies. Additionally, fraud and abuse (including misconduct and misuse of assets) are relevant to government audits under ISSAIs, contrary to A and B.
Option D is incorrect because public-sector audit objectives are often broader, encompassing compliance, performance, and integrity aspects.
Reference:Fraud Examiners Manual, 2022, Fraud Prevention and Deterrence, Government Auditors' Fraud- Related Responsibilities - Section 4.533.

NEW QUESTION # 74
According to Diane Vaughan's research, which of the following factors makes an employee more willing to commit fraud on behalf of their organization?

A. The employee feels a high degree of responsibility for the organization's success.
B. The employee thinks their actions will be excused if they come forward as a whistleblower.
C. The employee believes they are legally obligated to comply with anything their manager asks them to do as part of their job responsibilities.
D. The employee hopes to distinguish themselves from coworkers at the organization who are less willing to engage in unethical or criminal behavior.

Answer: A

Explanation:
Diane Vaughan's research explains that organizational processes can cause employees to identify strongly with organizational goals. When employees believe that company success and personal success are closely linked, they may become more willing to act unlawfully on the organization's behalf, especially under pressure to meet objectives. The CFE material notes that an employee usually needs a high degree of responsibility for company success and the ability to affect those goals before organizational misbehavior becomes likely. Option C reflects this concept. The other options are not the central factor identified by Vaughan. Whistleblower expectations, mistaken beliefs about legal obedience, or a desire to distinguish oneself from coworkers do not best explain the organizational loyalty and responsibility dynamic. Therefore, option C is correct.

NEW QUESTION # 75
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