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The CFE-Fraud-Prevention-and-Deterrence Exam is open to professionals with a minimum of a bachelor's degree and two years of relevant work experience. However, candidates without a bachelor's degree may also be eligible if they have relevant work experience. CFE-Fraud-Prevention-and-Deterrence Exam is conducted online and consists of 125 multiple-choice questions that must be completed within four hours. Passing the exam requires a score of 75% or higher.

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q152-Q157):

NEW QUESTION # 152
Black, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination. He did not find fraud, but. in Black's opinion, the controls he examined were deficient. Under the ACFE Code of Professional Ethics. Black is not permitted to express his opinion on the deficient controls.

A. True
B. False

Answer: B

NEW QUESTION # 153
Cho, an internal auditor, and Pierre, a sales manager, have had several disagreements about the sales tactics used by Pierre's team. Cho has just been told that she will lead the company's fraud risk assessment. During the fraud risk assessment, Cho should:

A. Automatically designate the sales function as a high-risk area.
B. Request that someone else perform the fraud risk assessment work that is related to the sales function's activities.
C. Include her disagreements with Pierre as a factor when assessing the risk of fraud in the sales function.
D. Confront Pierre about the disagreements and discuss how they increase the company's risk of fraud.

Answer: B

NEW QUESTION # 154
Which of the following scenarios would MOST LIKELY be considered a violation of the ACFE Code of Professional Ethics?

A. Dee, a CFE, accepted an assignment to conduct a fraud examination within a manufacturing company.
Because she rushed to complete the investigation, she overlooked key items of evidence and failed to uncover a fraud scheme.
B. All of the above are violations.
C. Riva, a CFE, uncovered material internal control deficiencies that were material but unrelated to the kickback scheme she was investigating. In her final report to management, Riva included information about the deficiencies despite their being unrelated to the situation she was hired to investigate.
D. Derrick, a CFE, was hired by a client to conduct a fraud examination but found nothing abnormal. A year later, he received a court order to provide the client's file to the court. Derrick complied with the court order despite not having the client's authorization to provide the file.

Answer: A

NEW QUESTION # 155
In response to a risk identified during a fraud risk assessment, management decides to purchase fidelity insurance to help protect the company against the associated risk of loss This response is known as:

A. Avoiding the risk
B. Transferring the risk
C. Mitigating the risk
D. Assuming the risk

Answer: B

NEW QUESTION # 156
During an external audit of an organization's financial statements. Peter, the external auditor, uncovers significant internal control deficiencies at the audit client's organization. He believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Peter do with regard to these findings?

A. Peter should discreetly work with senior management to correct the underlying internal control deficiencies.
B. Peter should make a public announcement that he is withdrawing from the audit engagement.
C. Peter should provide a written communication about the findings to those charged with governance.
D. Peter should report the findings in writing directly to the appropriate regulatory agencies

Answer: C

NEW QUESTION # 157
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