ACFE CFE-Fraud-Prevention-and-Deterrence PDF Questions Format

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:

Section	Objectives
Topic 1: Fraud Prevention and Deterrence	- Ethics 1. Ethical considerations in fraud examination - Auditors' Role 1. Fraud detection responsibilities - Corporate Governance 1. Board oversight 2. Roles and responsibilities 3. Internal controls - Management's Role 1. Building anti-fraud programs 2. Fraud risk assessment

Section

Objectives

Topic 1: Fraud Prevention and Deterrence

- Ethics

1. Ethical considerations in fraud examination

- Auditors' Role

1. Fraud detection responsibilities

- Corporate Governance

1. Board oversight
2. Roles and responsibilities
3. Internal controls

- Management's Role

1. Building anti-fraud programs
2. Fraud risk assessment

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q274-Q279):

NEW QUESTION # 274
Management at ABC Corp. is assessing the company's ethical tone and how it affects the organization's fraud risk. To MOST EFFECTIVELY reinforce an anti-fraud culture, management should:

A. All of the above
B. Visibly adhere to the same set of ethics policies that is required of all employees
C. Use a checklist of initiatives to make sure all the elements of a strong tone at the lop are in place
D. Create an environment in which employees are dissuaded from challenging management's decisions

Answer: B

Explanation:
* Tone at the Top:
* Management must set a strong example by adhering to the same ethical standards as employees.
* Visible adherence builds trust and reinforces an anti-fraud culture.
* Analysis of Other Options:
* A. Checklist of initiatives: Helpful but insufficient by itself.
* B. Dissuading challenges: This is counterproductive, as it discourages transparency and accountability.
* D. All of the above: Incorrect, as Option B is detrimental to an anti-fraud culture.
* Conclusion:Visibly adhering to ethics policies is the most effective action.
References:ACFE resources on fostering an ethical organizational culture.

NEW QUESTION # 275
Which of the following is an example of organizational crime?

A. Management of several pharmaceutical companies engaging in a price fixing scheme
B. A sales manager using a corporate credit card for personal expenses
C. An insurance claims agent conspiring with customers to file false insurance claims and share the proceeds
D. An HR employee adding a ghost employee to the payroll and misappropriating the paychecks

Answer: A

Explanation:
Definition of Organizational Crime:
* Organizational crime refers to illegal actions committed by a corporation or individuals acting on behalf of the organization to benefit the corporation or its leaders.
* Examples include antitrust violations, environmental crimes, and fraudulent financial reporting.
Why B is Correct:
* A price-fixing scheme involves collusion among companies to manipulate prices, a clear example of organizational crime designed to benefit the involved corporations.
Why Other Options are Incorrect:
* Options A, C, and D represent individual crimes for personal gain, not organizational crimes.

NEW QUESTION # 276
Which of the following factors is the determining aspect of white-collar crime according to modern criminological studies?

A. Organizational opportunity
B. Social status
C. Psychological temperament
D. Educational background

Answer: A

NEW QUESTION # 277
Black, a Certified Fraud Examiner CFE, was hired to conduct a fraud examination. He did not find fraud, but in Black's opinion, the controls he examined were deficient. Under the ACFE Code of Professional Ethics, which of the following is TRUE?

A. Black may include his opinion on the internal control deficiencies in his report to management only if he gets formal approval from the board of directors.
B. Black is not permitted to express his opinion on the internal control deficiencies in his report to management under any circumstances.
C. Black may include his opinion on the internal control deficiencies in his report to management only if he amends his engagement letter.
D. Black may include his opinion on the internal control deficiencies in his report to management because it is a technical matter.

Answer: D

Explanation:
The ACFE Code of Professional Ethics prohibits a fraud examiner from expressing an opinion regarding the guilt or innocence of any person or party. However, the manual clearly distinguishes prohibited opinions on guilt from permissible opinions on technical matters. It explains that fraud examiners may draw reasonable conclusions supported by evidence and, if qualified, may offer opinions regarding technical matters such as the relative adequacy of an entity's internal controls. Therefore, Black is not barred from discussing control deficiencies merely because he did not uncover fraud. As long as his opinion is within his expertise and has a reasonable evidential basis, including it in a report to management is ethically acceptable. For this reason, the option stating that he may express the opinion because it concerns a technical matter is correct.

NEW QUESTION # 278
Harry is an internal auditor with ABC Company. Harry's supervisor, the chief audit executive (CAE), is the fraud risk assessment sponsor and has tasked Harry with drafting an email communication regarding ABC's upcoming fraud risk assessment process. Which of the following is a best practice that Harry should implement?

A. Harry's communication should encourage employees to participate in the assessment process.
B. Harry's communication should be sent to the entire staff from his own email address.
C. Harry should keep the communication private and only share it with executive management.
D. Harry should find a generic template to use as the primary communication to the entire staff.

Answer: A

NEW QUESTION # 279
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