CFE-Fraud-Prevention Sample Test Online | Valid CFE-Fraud-Prevention Test Papers

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Fraud Prevention and Deterrence	25%	- Fraud deterrence strategies and controls - Fraud prevention programs and frameworks - Fraud risk assessment - Ethics and corporate governance - Internal control systems and evaluation - Whistleblowing and reporting mechanisms - Anti-fraud policies and procedures - Fraud risk governance and organizational culture - Monitoring, auditing, and continuous improvement

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q159-Q164):

NEW QUESTION # 159
During a fraud risk assessment, the assessment team is seeking information on the ethical tone set by upper and middle managers. The team members determine that, for this task, they would like to get candid one-on-one feedback from employees away from their peers. Which of the following techniques would be most helpful for them to use in gathering this information?

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

Answer: B

Explanation:
The team seeks candid feedback on ethical tone, which requires a confidential and direct interaction method.

NEW QUESTION # 160
Which of the following is TRUE regarding the communication of the fraud risk assessment process?

A. The communication should be visibly disseminated throughout the business
B. The communication should be made in a format mat is most appropriate for the culture of the organization
C. All of the above
D. The more personalized the communication, the more effective it will be in encouraging employees to participate

Answer: C

Explanation:
Communication of Fraud Risk Assessment Process:Effective communication ensures that employees understand the objectives and importance of the fraud risk assessment process.
Fraud risk assessments require buy-in and participation across all levels of the organization.
Combining personalization, cultural alignment, and visibility creates an effective communication strategy.
Conclusion:All three practices--personalization, cultural appropriateness, and visibility--are critical for effective communication.

NEW QUESTION # 161
Having specialized departments within a company often increases the overall risk ot traud by the organization.

A. False
B. True

Answer: B

Explanation:
Risks Associated with Specialized Departments:
While specialization improves efficiency, it can create silos that hinder communication, coordination, and oversight, increasing fraud risk.
Isolated departments may lack cross-functional checks and balances.
Conclusion: Specialized departments often increase fraud risk if not managed with proper controls and oversight.

NEW QUESTION # 162
Which of the following is a TRUE statement regarding fraud risks?

A. The objective of anti-fraud controls is to reduce the residual fraud risk to a level that is significantly lower than the inherent fraud risk.
B. Residual risks are risks that are present before the effect of internal controls.
C. Inherent risks are risks that remain after efforts are made to mitigate fraud risk.
D. The objective of anti-fraud controls is to completely eliminate the inherent fraud risk.

Answer: A

NEW QUESTION # 163
Aqua Corp.'s board of directors is meeting to discuss fraud risk management within the organization. Which of the following activities is among the board of directors' primary responsibilities related to fraud risk management for the company?

A. Performing and regularly updating the fraud risk assessment.
B. Implementing the fraud risk management program throughout the organization.
C. Overseeing the organization's fraud risk management activities.
D. Monitoring and proactively improving the fraud risk management program.

Answer: C

NEW QUESTION # 164
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