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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Fraud Prevention Framework	25%	- Fraud risk governance and oversight - Fraud risk assessment processes
Topic 2: Fraud Risk Management and Deterrence	25%	- Monitoring and continuous improvement - Fraud prevention strategies and programs
Topic 3: Corporate Governance and Ethics	25%	- Ethical culture and tone at the top - Code of conduct and compliance programs
Topic 4: Internal Controls and Fraud Prevention	25%	- Fraud detection and prevention controls - Internal control design and effectiveness

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Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Verified Practice Cram & CFE-Fraud-Prevention Study Pdf Dumps & Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Exam Training Dumps

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q10-Q15):

NEW QUESTION # 10
Which of the following principles of corporate governance pertains to the duty of the organization to act in the best interest of society?

A. Fairness
B. Transparency
C. Responsibility
D. Accountability

Answer: C

Explanation:
Principle Overview:
Responsibility pertains to the duty of an organization to act in the best interest of society, ensuring sustainable and ethical practices that benefit all stakeholders, including employees, customers, and the environment.
Corporate Governance Definition:
Corporate governance frameworks emphasize corporate responsibility as a key pillar for maintaining societal trust and long-term value creation.
Why Responsibility is Correct:
While transparency, fairness, and accountability are essential, responsibility uniquely emphasizes societal interests and ethical conduct.

NEW QUESTION # 11
Charles, the chief executive officer (CEO) of the Baking & Things Corporation, hired Daniela, a Certified Fraud Examiner (CFE), to investigate an embezzlement case. During the investigation, Daniela learns that Charles is involved in an unrelated fraud. What action should Daniela take based on the ACFE Code of Professional Ethics?

A. Daniela should report Charles to law enforcement.
B. Daniela should contact the media to report what she found.
C. Daniela should tell the company's board of directors about Charles.
D. Daniela should immediately resign from the engagement.

Answer: C

NEW QUESTION # 12
The findings in the 2020 Report to the Nations include which of the following?

A. The majority of fraudsters have been previously punished by an employer for a fraud-related offense
B. Mote occupational frauds are committed by men than by women
C. The most commonly reported red flag displayed by fraud perpetrators prior to the detection of their crime is complaints about management.
D. The median losses caused by executives are lower than those caused by staff-level employees

Answer: B

NEW QUESTION # 13
Rosie, a Certified Fraud Examiner (CFE), conducted a fraud examination for her company that led to a confession of guilt from Dean. Which of the following statements in Rosie's verbal report to management would violate the ACFE Code of Professional Ethics?

A. "Dean confessed to embezzlement."
B. "The evidence does not support Dean's confession."
C. "Dean's confession is supported by the evidence."
D. "Dean is guilty of embezzlement."

Answer: D

NEW QUESTION # 14
Which of the following factors increases an organization's inherent inclination toward committing crime according to Diane Vaughan's research?

A. Management encourages employee loyalty through social functions.
B. Management rewards employees who challenge how the company functions.
C. Management seeks diversity in attitudes and perspectives when hiring employees.
D. Management separates employee performance goals from company performance goals.

Answer: D

NEW QUESTION # 15
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