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ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is a professional certification offered by the Association of Certified Fraud Examiners (ACFE). Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is designed to validate the expertise and knowledge of professionals in the field of fraud prevention and deterrence. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification exam covers a wide range of topics, including fraud prevention, detection and investigation, ethics, and legal issues related to fraud.

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ACFE CFE-Fraud-Prevention-and-Deterrence (Certified Fraud Examiner - Fraud Prevention and Deterrence) Exam is a certification program designed for professionals who are looking to enhance their expertise in fraud prevention and deterrence. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is offered by the Association of Certified Fraud Examiners (ACFE), one of the largest anti-fraud organizations in the world. The ACFE CFE-Fraud-Prevention-and-Deterrence Exam is designed to test the knowledge and skills of the candidates in various areas of fraud prevention and deterrence, including fraud investigation, financial transactions, and legal aspects of fraud.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q152-Q157):

NEW QUESTION # 152
According to International Auditing Standard (ISA) 240. the two types of intentional financial statement misstatements that are relevant to the auditor are

Answer: D


NEW QUESTION # 153
Fraud risks related to corruption include:

Answer: A

Explanation:
The ACFE manual lists corruption as a major fraud risk category, including "the payment of bribes to secure business advantages or contracts." Bribery is one of the key examples of corrupt practices addressed by anti- corruption standards.
Reference:ACFE Fraud Examiners Manual, 2020 International Edition -The Law Related to Fraud, Section
2.221 and 4.530.


NEW QUESTION # 154
According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud, while_________schemes are the MOST COSTLY form of occupational fraud.

Answer: D

Explanation:
* Findings from the 2020 Report to the Nations:
* Asset misappropriation: Most common form of occupational fraud (e.g., theft of cash or inventory). It is frequent but less costly.
* Financial statement fraud: Most costly, involving significant manipulation of financial data.
* Analysis of Options:
* A. Asset misappropriation; corruption: Corruption is less costly than financial statement fraud.
* B. Corruption, asset misappropriation: Incorrect order and does not match the costliest scheme.
* C. Financial statement fraud; corruption: Incorrect pairing.
* Conclusion:Asset misappropriation is most common, and financial statement fraud is most costly.
References:2020 ACFE Report to the Nations on Occupational Fraud and Abuse.


NEW QUESTION # 155
According to International Organization for Standardization (ISO) 31000 2018. an organization's risk management program should be proportionate to the organization s specific operations and objectives.

Answer: A


NEW QUESTION # 156
The objective of anti-fraud controls is to:

Answer: C


NEW QUESTION # 157
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