CFE-Fraud-Prevention Valid Test Testking - CFE-Fraud-Prevention Valid Exam Questions

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Fraud Prevention Framework25%- Fraud risk assessment processes
- Fraud risk governance and oversight
Topic 2: Fraud Risk Management and Deterrence25%- Fraud prevention strategies and programs
- Monitoring and continuous improvement
Topic 3: Corporate Governance and Ethics25%- Code of conduct and compliance programs
- Ethical culture and tone at the top
Topic 4: Internal Controls and Fraud Prevention25%- Internal control design and effectiveness
- Fraud detection and prevention controls

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q260-Q265):

NEW QUESTION # 260
Which of the following is a detective anti-fraud control?

Answer: A

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.


NEW QUESTION # 261
Willow, Inc. has a complex organizational structure with many specialized departments. The structure of Willow, Inc. increases the likelihood that fraud will go undetected within the organization.

Answer: A


NEW QUESTION # 262
Fraud risks related to corruption include:

Answer: D

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.


NEW QUESTION # 263
According to professional auditing standards, auditors should do which of the following as part of addressing the assessed risks of material misstatement due to fraud in the financial statements?

Answer: B


NEW QUESTION # 264
Armando has been tasked with developing policies to help prevent crime by using the threat of criminal sanctions to control the immediate behavior of individuals. Which of the following strategies to control crime is Armando using?

Answer: D


NEW QUESTION # 265
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