CFE-Fraud-Prevention-and-Deterrence Examinations Actual Questions & New CFE-Fraud-Prevention-and-Deterrence Cram Materials

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ACFE CFE-Fraud-Prevention-and-Deterrence Certification is highly respected in the field of fraud prevention and detection. It is recognized by many organizations worldwide, including government agencies, law enforcement agencies, and private companies. Obtaining this certification demonstrates a strong commitment to ethical business practices and a deep understanding of the complex issues related to fraud prevention and detection.

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ACFE CFE-Fraud-Prevention-and-Deterrence exam is a rigorous exam that requires extensive preparation and knowledge of the subject matter. CFE-Fraud-Prevention-and-Deterrence exam consists of four sections, each of which includes multiple-choice questions. The sections are: Fraud Prevention and Deterrence, Financial Transactions and Fraud Schemes, Investigation, and Legal Elements of Fraud. Candidates must pass all four sections to earn the CFE-Fraud-Prevention-and-Deterrence Certification.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q210-Q215):

NEW QUESTION # 210
Which of the following statements is TRUE according to rational choice theory?

A. Crime can be deterred by decreasing the personal risk to potential perpetrators.
B. Crime can be deterred by increasing the personal benefit to potential perpetrators.
C. Crime originates from an instinctual response to external stimuli without any rational or conscious decision by the perpetrator.
D. Crime originates from a rational and conscious decision made by the perpetrator in order to receive an intended benefit.

Answer: D

Explanation:
Rational choice theory posits that crime is a deliberate and rational decision made by individuals who weigh the costs and benefits of their actions. Perpetrators commit crimes when they believe the potential benefits outweigh the risks. This theory also supports deterrence measures that increase the perceived risks or reduce the benefits of committing crimes, thereby discouraging rational actors from engaging in fraudulent behavior.
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NEW QUESTION # 211
During a fraud risk assessment, the assessment team determines that it would like to observe the interactions among several employees as they collectively discuss the organization's current fraud awareness training. Which of the following techniques would be MOST HELPFUL for the team to use in gathering this information?

A. Focus groups
B. Surveys
C. Anonymous feedback mechanisms
D. Interviews

Answer: A

NEW QUESTION # 212
Which of the following best describes the purpose of The National Commission on Fraudulent Financial Reporting (the Treadway Commission)?

A. Defining the responsibility of the auditor in preventing and detecting fraud
B. Studying the effect of the threat of vicarious liability on the behavior of corporate executives
C. Determining the specific requirements of the Principles of Risk Management
D. Designing a model corporate compliance program

Answer: A

NEW QUESTION # 213
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. The most commonly reported red flag displayed by fraud perpetrators prior to the detection of their crime is complaints about management.
C. Mote occupational frauds are committed by men than by women
D. The median losses caused by executives are lower than those caused by staff-level employees

Answer: C

Explanation:
* Findings from the 2020 Report to the Nations:
* A. Complaints about management: Not the most common red flag; lifestyle changes, such as living beyond means, are more common.
* B. Gender of fraudsters: The report consistently shows that men commit more occupational frauds than women.
* C. Median losses by executives vs. staff: Losses caused by executives are significantly higher.
* D. Past offenses: Most fraudsters do not have a prior fraud-related disciplinary history.
* Conclusion:Option B aligns with the findings of the 2020 Report to the Nations.
References:2020 ACFE Report to the Nations.

NEW QUESTION # 214
Which of the following is FALSE regarding an organization's anti-fraud policy?

A. A detailed anti-fraud policy can make it easier to investigate and punish employees who commit fraud and other dishonest acts.
B. To avoid legal problems in discharging employees, the anti-fraud policy should not include any specific examples of frau and misconduct.
C. In developing the anti-fraud policy, management should check with legal counsel regarding any legal considerations with respect to the policy.
D. One of the most important considerations in developing the anti-fraud policy is to ensure every allegation is handled in a uniform manner.

Answer: D

NEW QUESTION # 215
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