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ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is widely recognized as one of the most prestigious credentials in the field of fraud prevention and detection. Earning this certification can help professionals advance their careers, increase their earning potential, and demonstrate their commitment to ethical and professional standards. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification exam is challenging, but with the right preparation and study resources, professionals can successfully earn this valuable certification.

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The CFE-Fraud-Prevention-and-Deterrence Exam covers a broad range of topics related to fraud prevention and detection, including fraud schemes and scams, internal controls, risk management, investigation techniques, legal aspects of fraud, and ethics. CFE-Fraud-Prevention-and-Deterrence exam is designed to test the knowledge, skills, and abilities of professionals who are responsible for preventing and detecting fraud in their organizations. Passing the exam demonstrates that a candidate has the necessary expertise to identify and mitigate fraud risks, investigate fraud incidents, and implement effective fraud prevention strategies.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q24-Q29):

NEW QUESTION # 24
According to the authors of Crimes of the Middle Classes, all of the following factors have contributed to the rising problem of economic crime EXCEPT:

A. The economy's increased reliance on credit
B. The continued pressures of a culture that rewards affluence and success
C. The decrease in funds available from government assistance programs
D. The increased opportunity for wrongdoing as a result of advancing information technologies

Answer: D

NEW QUESTION # 25
Laura is a salesperson who has a competitive group of friends who regularly boast about their professional achievements and show off expensive items they have purchased. Laura frequently feels frustrated because she struggles to meet the same levels of social and financial success as her friends. Laura has a company credit card for entertaining clients, so she decides to purchase a few expensive items with the card and then claim it as stolen. Laura thinks this will ease her negative feelings and give her the social boost she wants.
According to criminologists, which of the following factors is MOST LIKELY contributing to Laura's decision to commit financial crime?

A. Environmental stressors.
B. Pressure and strain.
C. Social learning.
D. Lack of advancement.

Answer: B

Explanation:
Laura's conduct is best explained by pressure and strain. Strain theory focuses on the stress individuals experience when they desire success, status, or financial achievement but believe they lack legitimate means to obtain it. Laura compares herself with friends who display professional and financial success, then feels frustrated and inadequate. Her fraud is not primarily caused by learning criminal behavior from others, because the facts do not show that her friends taught or encouraged fraud. It is also not simply lack of advancement, because the scenario centers on social comparison and emotional pressure. Environmental stressors is too broad. Laura's desire to reduce negative feelings and gain social status through misuse of the company credit card fits the pressure-and-strain explanation. Therefore, option D is correct.

NEW QUESTION # 26
The objective of anti-fraud controls is to:

A. Reduce the inherent fraud risk to a level that is significantly smaller than the residual fraud risk.
B. Completely eliminate inherent fraud risk.
C. Reduce the residual fraud risk to a level that is significantly smaller than the inherent fraud risk
D. Completely eliminate residual fraud risk

Answer: C

NEW QUESTION # 27
According to ACFE research, which of the following is TRUE?

A. Most fraudsters have previous criminal convictions for fraud-related offenses.
B. An unwillingness to share duties is the most reported red flag displayed by fraud perpetrators prior to the detection of their crime.
C. Men commit significantly more frauds than women do.
D. Frauds committed by staff-level employees cause higher median losses than those committed by owners and executives.

Answer: B

Explanation:
ACFE research highlights that an unwillingness to share duties is one of the most common red flags exhibited by fraud perpetrators. This behavior often indicates a desire to conceal fraudulent activities. Most fraudsters do not have prior convictions, and frauds committed by executives tend to cause higher losses compared to those committed by staff-level employees.

NEW QUESTION # 28
Andrew, an internal auditor, is formalizing a process to identify and evaluate threats to his company's ability to achieve its objectives. Andrew ' s initiative BEST pertains to whichcomponent of the Committee of Sponsoring Organizations of the Treadway Commission ' s (COSO) Internal Control-Integrated Framework?

A. Risk assessment
B. Control activities
C. Control environment
D. Monitoring

Answer: A

Explanation:
Risk assessment is a core component of the COSO Framework and focuses on identifying, analyzing, and evaluating risks that could affect the organization ' s objectives. Andrew ' s initiative to evaluate threats aligns with this component, as it involves understanding the potential risks and their impact on achieving the organization ' s goals.
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NEW QUESTION # 29
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