CFE-Fraud-Prevention Prüfungsfragen Prüfungsvorbereitungen 2026: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam - Zertifizierungsprüfung ACFE CFE-Fraud-Prevention in Deutsch Englisch pdf downloaden

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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 - Monitoring, auditing, and continuous improvement - Fraud risk assessment - Fraud risk governance and organizational culture - Fraud prevention programs and frameworks - Ethics and corporate governance - Anti-fraud policies and procedures - Whistleblowing and reporting mechanisms - Internal control systems and evaluation

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam CFE-Fraud-Prevention Prüfungsfragen mit Lösungen (Q148-Q153):

148. Frage
Glenda. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:

A. Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.
B. Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.
C. Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.
D. Automatically designate the accounts receivable department as a high-risk area.

Antwort: C

Begründung:
Impartiality in Fraud Risk Assessment:
As the lead on the fraud risk assessment, Glenda must maintain objectivity and avoid the appearance of bias.
Her history of disagreements with Bridgette creates a potential conflict of interest, which could compromise the assessment's credibility.

149. Frage
Patrick is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking his audit procedures, he discovers evidence that senior management has been fraudulently manipulating the financial statements.
Which of the following is Patrick's BEST response to these findings?

A. Patrick should immediately report his findings to local law enforcement authorities.
B. Patrick should report his findings to those charged with governance of the organization.
C. Patrick should not disclose his findings to any other parties due to client confidentiality
D. Patrick should confront management with his audit findings and try to get a confession.

Antwort: B

Begründung:
International Standards on Auditing (ISAs) Requirements:
ISAs require auditors to communicate suspected or confirmed fraud to "those charged with governance" of the organization, as they have the responsibility for oversight.
ISA 240, "The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements," mandates that findings be reported to appropriate governance bodies before considering further actions.
Confidentiality and Legal Obligations:
Auditors must maintain confidentiality unless legal or regulatory frameworks require disclosure to authorities. Immediate reporting to law enforcement (option B) may breach confidentiality without proper internal escalation.
Reporting to governance ensures proper internal actions are taken and protects the integrity of the audit process. It allows the organization to address the issue before external involvement if required.

150. Frage
In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?

A. Negative reinforcement
B. Punishment
C. Positive reinforcement
D. None of the above

Antwort: B

Begründung:
Understanding Behavioral Responses:
Positive reinforcement:Increases desired behavior by providing rewards.
Negative reinforcement:Increases desired behavior by removing an unfavorable condition.
Punishment:Reduces undesired behavior by introducing a negative consequence or removing a positive condition.
Application to the Scenario:
Demotion is a punitive action designed to discourage the employee's poor performance, making it an example of punishment.
Conclusion: The manager's action aligns with the concept of punishment.

151. Frage
According to Silk and Vogel's research, which of the following is one of the ways that businesses rationalize illegal conduct?

A. Violations are caused by innocent errors in judgment rather than economic necessity.
B. Government regulation is unnecessary because the matters being regulated are unimportant.
C. Corporate violations that involve large sums of money are often spread among so many organizations that each gains very little individually.
D. Government regulations are justified because the additional costs of regulations and bureaucratic procedures increase government profits.

Antwort: C

Begründung:
Silk and Vogel's research found that organizations often rationalize unethical or illegal behavior by diffusing responsibility across a group, thus minimizing perceived individual culpability.
This"shared guilt" justification is reflected in option D. The other options either misunderstand the research or do not reflect actual rationalizations used in white-collar crime contexts.

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

Antwort: B

Begründung:
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."

153. Frage
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