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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:

Section	Objectives
Fraud Prevention and Deterrence	- Management's Role 1. Fraud risk assessment 2. Building anti-fraud programs - Corporate Governance 1. Board oversight 2. Internal controls 3. Roles and responsibilities - Ethics 1. Ethical considerations in fraud examination - Auditors' Role 1. Fraud detection responsibilities

Section

Objectives

Fraud Prevention and Deterrence

- Management's Role

1. Fraud risk assessment
2. Building anti-fraud programs

- Corporate Governance

1. Board oversight
2. Internal controls
3. Roles and responsibilities

- Ethics

1. Ethical considerations in fraud examination

- Auditors' Role

1. Fraud detection responsibilities

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q256-Q261):

NEW QUESTION # 256
Susannah Is conducting an external audit of a company In a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking her audit procedures, she discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Susannah
' s BEST response to these findings?

A. Susannah should confront management with her audit findings and try to get a confession.
B. Susannah should report her findings to the audit committee of the board of directors.
C. Susannah should Immediately report her findings to the secunties regulators
D. Susannah should not disclose her findings to any other parties due to client confidentiality.

Answer: B

Explanation:
Fraud Discovered During an Audit:
Under ISAs, auditors must communicate findings of fraud to the appropriate governance body, such as the audit committee or board of directors.
This ensures accountability and allows the organization to take appropriate remedial action.
Analysis of Other Options:
A). Confront management:This could compromise the investigation and is not the auditor ' s role.
B). Report to regulators:Not immediately required unless legal reporting obligations apply.
D). Confidentiality:Confidentiality rules allow communication with governance bodies as part of the audit process.
Conclusion:Reporting findings to the audit committee aligns with ISA requirements and best practices.
References:International Standards on Auditing (ISA) 240: Auditor ' s Responsibilities Relating to Fraud.

NEW QUESTION # 257
Josie is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While conducting her audit procedures, she discovers evidence that Carissa, the company's chief financial officer, has been fraudulently manipulating the financial statements. Which of the following is Josie's BEST response to these findings?

A. Josie should report her findings to those charged with governance of the organization.
B. Josie should confront Carissa with her audit findings and try to get a confession.
C. Josie should immediately report her findings to the local media.
D. Josie should not disclose her findings to anyone until after she has conducted a full investigation.

Answer: A

Explanation:
According to the ISAs, auditors are required to communicate identified instances of fraud to those charged with governance of the organization. This ensures that the appropriate individuals within the organization are informed and can take necessary corrective actions. Reporting findings to the media or confronting individuals directly is not considered an appropriate course of action.

NEW QUESTION # 258
Which of the following is a detective anti-fraud control?

A. Fraud awareness training
B. Hiring policies and procedures
C. Separation of duties
D. Independent reconciliations

Answer: C

NEW QUESTION # 259
Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

A. Management should tailor the detailed objectives of the fraud risk management program to the organization's specific needs and goals.
B. Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.
C. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.
D. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.

Answer: C

NEW QUESTION # 260
According to International Organization for Standardization (ISO) 31000:2018, an effective and efficient risk management program contains all of the following principles EXCEPT:

A. The program is integrated into only high-risk organizational activities.
B. The program is customized and proportionate to the organization's operations and objectives.
C. The program is structured and comprehensive.
D. The program is based upon the best available information.

Answer: A

Explanation:
ISO 31000:2018 emphasizes that effective risk management must be integrated into all activities across the organization-not just high-risk ones.
"An effective and efficient risk management program... is integrated into all organizational activities, is structured and comprehensive, and is customized and proportionate to the organization's operations and objectives." Reference:ACFE Fraud Examiners Manual, 2020 International Edition -Fraud Risk Management, Section
4.806.

NEW QUESTION # 261
......

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