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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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ACFE CFE-Fraud-Prevention-and-Deterrence (Certified Fraud Examiner - Fraud Prevention and Deterrence) Exam is a certification offered by the Association of Certified Fraud Examiners (ACFE) to professionals who specialize in the prevention, detection, and deterrence of fraud. CFE-Fraud-Prevention-and-Deterrence Exam is designed to test the knowledge and skills of individuals who are responsible for developing and implementing fraud prevention programs in their organizations.
NEW QUESTION # 69
Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?
Answer: D
Explanation:
* Fraud Prevention Through Performance Management:Performance measurement and management programs can play a role in preventing fraud by ensuring accountability, setting ethical expectations, and reinforcing organizational goals.
* Analysis of Options:
* A. Ethics-based metrics: Encourages accountability and reduces fraud risks.
* B. Regular training: Ensures employees are competent, reducing errors and opportunities for fraud.
* D. Reasonable performance goals: Prevents pressure to commit fraud by setting realistic benchmarks.
* C. Loosely defined job descriptions: This creates ambiguity, reduces accountability, and increases the risk of fraud, making it ineffective.
* Conclusion:Option C is not an effective way to prevent fraud.
References:ACFE fraud prevention strategies and organizational best practices.
NEW QUESTION # 70
Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.
Answer: B
NEW QUESTION # 71
Which of the following is a detective anti-fraud control?
Answer: D
Explanation:
Detective Anti-Fraud Controls:
* These controls aim to identify fraud after it has occurred. Independent reconciliations are an example of such controls because they verify transactions and accounts to detect discrepancies.
Why B is Correct:
* Independent reconciliations are specifically designed to identify errors or fraud in financial records.
Why Other Options are Incorrect:
* A, C, and D: These are preventive controls designed to reduce the likelihood of fraud occurring rather than detecting it after the fact.
NEW QUESTION # 72
Article II of the ACFE Code of Professional Ethics prohibits illegal or unethical conduct, but It allows exceptions for unknowing violations of the law.
Answer: A
Explanation:
ACFE Code of Professional Ethics:
* Article II prohibits all illegal and unethical conduct, with no exceptions for unknowing violations of the law. CFEs are expected to maintain a high standard of professional integrity and responsibility.
Why B is Correct:
* Ignorance of the law is not an acceptable defense under the ACFE Code of Ethics. Professionals must ensure they understand and comply with applicable laws.
References:
* ACFE Code of Professional Ethics.
NEW QUESTION # 73
The availability of suitable targets, absence of capable guardians, and presence of motivated offenders are the three most important elements that influence crime according to which of the following criminological theories?
Answer: D
NEW QUESTION # 74
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