CFE-Fraud-Prevention Exam Consultant | CFE-Fraud-Prevention Real Exam

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Fraud Prevention and Deterrence25%- Fraud prevention programs and frameworks
- Fraud deterrence strategies and controls
- Monitoring, auditing, and continuous improvement
- Fraud risk governance and organizational culture
- Fraud risk assessment
- Internal control systems and evaluation
- Anti-fraud policies and procedures
- Whistleblowing and reporting mechanisms
- Ethics and corporate governance

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ACFE CFE-Fraud-Prevention Practice Test In Desktop Format

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q91-Q96):

NEW QUESTION # 91
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?

Answer: C

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.


NEW QUESTION # 92
Management at Alpha Company is developing a corporate compliance program. To ensure that the program will be effective, management should both incentivize employees for their compliance and discipline them for any violations.

Answer: A


NEW QUESTION # 93
Fraud risks related to regulatory and legal misconduct include all of the following EXCEPT:

Answer: B

Explanation:
Regulatory and Legal Misconduct:
This category includes practices that violate laws or regulations, such as anti-competitive behavior, insider trading, and conflicts of interest.
Why A is Correct:
Fraudulent customer payments are typically categorized under operational or financial fraud, not regulatory and legal misconduct.


NEW QUESTION # 94
Based on research regarding the criminogenic nature of organizations, employees with strong personal values and ethics will always disobey a superior's direct order to engage in fraudulent behavior, despite an inherent desire to obey authority figures.

Answer: B

Explanation:
Criminogenic Nature of Organizations:
Research suggests that organizational culture and pressures can override an individual's personal values, especially when authority figures issue direct orders to engage in unethical behavior.
Why B is Correct:
Strong personal values do not guarantee resistance to unethical orders, as obedience to authority is a powerful psychological force, as seen in studies like the Milgram experiment.
Implication for Fraud Prevention:
Organizations must establish strong ethical environments to reduce the influence of authority pressure on employees


NEW QUESTION # 95
Maria, a Certified Fraud Examiner (CFE), is conducting a fraud risk assessment for a company where her brother serves as the Chief Financial Officer. Maria believes she can remain impartial.
What should she do?

Answer: C

Explanation:
The ACFE emphasizes both actual objectivity and the appearance of objectivity. Even if Maria believes she can remain unbiased, a reasonable third party could question her independence due to the close family relationship. Proper disclosure and reassignment help preserve confidence in the integrity of the engagement.


NEW QUESTION # 96
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