CFE-Fraud-Prevention Fragen&Antworten - CFE-Fraud-Prevention Prüfungsübungen

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Fraud Prevention and Deterrence	25%	- Monitoring, auditing, and continuous improvement - Fraud deterrence strategies and controls - Whistleblowing and reporting mechanisms - Fraud prevention programs and frameworks - Fraud risk governance and organizational culture - Anti-fraud policies and procedures - Internal control systems and evaluation - Fraud risk assessment - Ethics and corporate governance

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ACFE CFE-Fraud-Prevention Prüfungsübungen & CFE-Fraud-Prevention Deutsche Prüfungsfragen

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam CFE-Fraud-Prevention Prüfungsfragen mit Lösungen (Q94-Q99):

94. Frage
According to the differential reinforcement theory, behavior is strengthened when which of the following is applied?

A. Loss of reward
B. Negative stimuli
C. Positive reinforcement
D. Punishment

Antwort: C

95. Frage
Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?

A. The fraud risk assessment can be effectively conducted by people inside or outside of the organization.
B. The fraud risk assessment is most effective when management's influence on the process is limited
C. If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization, then the assessment process should reflect that belief.
D. To ensure the independence of the team members, a fraud risk assessment must be conducted by a consultant or other external party.

Antwort: A

Begründung:
Conducting a Fraud Risk Assessment:
Both internal and external parties can effectively conduct fraud risk assessments.
Internal teams provide organizational insight, while external parties bring objectivity and specialized expertise.

96. Frage
In the area of criminological theory, deterrence is the theory that tries to prevenl crime by using the threat of criminal sanctions.

A. False
B. True

Antwort: B

Begründung:
This theory posits that crime can be prevented by making the potential consequences severe enough to deter individuals from offending. It emphasizes the certainty, severity, and swiftness of punishment.
Why A is Correct:
The threat of criminal sanctions is a cornerstone of deterrence theory, designed to reduce crime by increasing the perceived risks and consequences.

97. Frage
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, which of the following is TRUE?

A. Black may include his opinion on the internal control deficiencies in his report to management only if he gets formal approval from the board of directors.
B. Black is not permitted to express his opinion on the internal control deficiencies in his report to management under any circumstances.
C. Black may include his opinion on the internal control deficiencies in his report to management only if he amends his engagement letter.
D. Black may include his opinion on the internal control deficiencies in his report to management because it is a technical matter.

Antwort: D

Begründung:
The ACFE Code of Professional Ethics prohibits a fraud examiner from expressing an opinion regarding the guilt or innocence of any person or party. However, the manual clearly distinguishes prohibited opinions on guilt from permissible opinions on technical matters. It explains that fraud examiners may draw reasonable conclusions supported by evidence and, if qualified, may offer opinions regarding technical matters such as the relative adequacy of an entity's internal controls. Therefore, Black is not barred from discussing control deficiencies merely because he did not uncover fraud. As long as his opinion is within his expertise and has a reasonable evidential basis, including it in a report to management is ethically acceptable. For this reason, the option stating that he may express the opinion because it concerns a technical matter is correct.

98. Frage
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.
B. Fraud examiners should not relax their skeptical attitudes under any circumstances.
C. Professional skepticism involves maintaining a mindset that no fraud has occurred
D. Professional skepticism means beginning all assignments with the belief that something is amiss.

Antwort: B

Begründung:
Professional Skepticism Defined:
Professional skepticism is an attitude that includes a questioning mind and a critical assessment of evidence. Fraud examiners must remain vigilant to indications of potential fraud throughout an engagement.
Consistent Application:
ACFE standards emphasize that skepticism should be applied consistently, even if initial findings do not indicate fraud, to avoid overlooking potential risks.
Why D is Correct:
Relaxing skepticism can lead to missed evidence or poor judgment, undermining the examination's effectiveness.

99. Frage
......

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