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

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

Section

Objectives

Fraud Prevention and Deterrence

- Management's Role

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

- Auditors' Role

1. Fraud detection responsibilities

- Corporate Governance

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

- Ethics

1. Ethical considerations in fraud examination

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q107-Q112):

NEW QUESTION # 107
For its compliance program to be effective, an organization must promote the program through appropriate incentives for compliance.

A. True
B. False

Answer: A

Explanation:
* Overview of Compliance Programs:An effective compliance program requires clear communication, enforcement, and promotion of ethical standards within an organization. Promoting compliance involves setting up positive incentives, such as rewards for ethical behavior, to encourage adherence to policies and regulations.
* Role of Incentives:
* Incentives serve as motivators for employees to align with the compliance culture. Examples include bonuses for meeting compliance goals, recognition for ethical behavior, and career advancement opportunities tied to compliance performance.
* The U.S. Federal Sentencing Guidelines for Organizations emphasize that for a compliance program to be effective, it must include incentives to encourage proper behavior and discipline to deter violations.
* Supporting Reference Materials:
* The Association of Certified Fraud Examiners (ACFE) highlights the importance of integrating incentives into compliance programs. These incentives are seen as essential for fostering a culture of ethics and preventing fraud.
* Industry standards and frameworks, such as COSO's "Internal Control - Integrated Framework," also stress the integration of incentives to promote adherence to internal controls and compliance standards.
* Importance of Positive Reinforcement:
* Positive reinforcement through incentives leads to higher employee morale, enhanced commitment to ethical practices, and a reduced likelihood of non-compliance.
* A compliance program that merely penalizes non-compliance without rewarding adherence can fail to motivate employees to prioritize compliance.
* Application in Fraud Prevention:
* By actively incentivizing compliance, organizations can proactively mitigate risks of fraud and unethical practices. This aligns employees' personal goals with the organization's ethical standards.

NEW QUESTION # 108
Employees should be kept unaware that management is watching for lifestyle and behavior changes In staff members that might indicate fraud.

A. False
B. True

Answer: A

Explanation:
* Management's Role in Fraud Monitoring:
* Employees should be aware that management monitors lifestyle and behavior changes.
Transparency discourages fraudulent behavior by reinforcing accountability.
* Effect of Transparency:
* Awareness of monitoring helps maintain a culture of ethical behavior and reduces the likelihood of fraud.
* Conclusion:The statement is false because employees should know that management is vigilant about potential fraud indicators.

NEW QUESTION # 109
Julia, an internal auditor, is formalizing a process to evaluate the effectiveness of the company's control system over time, including both ongoing evaluations and periodic, separate evaluations. Julia's initiative BEST pertains to the component of the Committee of Sponsoring Organizations of the Treadway Commission's COSO Internal Control-Integrated Framework the Framework:

A. Risk assessment
B. Control environment
C. Monitoring
D. Control activities

Answer: C

Explanation:
The Management's Fraud-Related Responsibilities chapter defines monitoring as the process that assesses the effectiveness of a control system over time. The manual states that this component should include both ongoing evaluations and periodic separate evaluations, and that the findings should be measured against predefined criteria. This wording matches the question almost exactly. Monitoring also includes timely evaluation and communication of internal control deficiencies to the appropriate parties for corrective action.
Because Julia is establishing a process for continuous and separate reviews of control effectiveness over time, her initiative falls squarely within the monitoring component of COSO's Internal Control-Integrated Framework. None of the other components focus on the continuing evaluation of whether controls remain present and functioning over time in this way.

NEW QUESTION # 110
Which of the following would MOST LIKELY be a violation of the ACFE Code of Professional Ethics?

A. All of the above are violations
B. Susan, a CFE, was hired by a client to conduct a fraud examination but found nothing amiss A year later, she received a legal order from the local prosecutor's office to provide the client's file. Susan complied with the court order, even though she did not have the client's authorization to do so.
C. Green a CFE, uncovered several material internal control deficiencies unrelated to the financial statement fraud he was investigating. In his final report to management. Green included information about the deficiencies even though they were unrelated to the situation he was hired to investigate.
D. Stephanie, a CFE, accepted a fraud examination assignment and then instructed a lower-level employee to assess the company's cash records for signs of fraud. She took his word when he said there was no evidence of wrongdoing and ended up failing to uncover a very costly fraud scheme.

Answer: A

Explanation:
* Analysis of Each Option:
* A. Green's conduct: Including unrelated deficiencies violates the principle of relevance and focus in reporting. It may lead to confusion or breach professional diligence.
* B. Stephanie's conduct: Delegating tasks without oversight or review violates the ACFE Code's requirement for due diligence.
* C. Susan's conduct: Failing to seek client authorization before disclosing records (even under a court order) breaches confidentiality provisions unless explicitly required by law.
* Key Ethical Considerations:
* CFEs must adhere to principles of confidentiality, diligence, and focus in their work.
* Failing to follow these standards compromises the integrity and credibility of their practice.
* Conclusion:All the described scenarios involve violations of the ACFE Code of Professional Ethics.
References:ACFE Code of Professional Ethics-rules related to diligence, confidentiality, and professional behavior.

NEW QUESTION # 111
Which of the following options is an example of an anti-fraud control that is primarily preventive in nature?

A. A whistleblower hotline.
B. Continuous audit techniques.
C. Proactive data analysis techniques.
D. Employee background checks.

Answer: D

Explanation:
Preventive controls are designed to reduce the opportunity for fraud before it occurs. Employee background checks are primarily preventive because they help an organization screen applicants before granting access to cash, records, systems, inventory, or other valuable resources. A hotline is mainly detective because it helps the organization receive tips after misconduct is suspected or observed. Proactive data analysis and continuous audit techniques are also largely detective because they identify red flags, unusual transactions, or control failures. Although these procedures may have a deterrent effect, their primary function is not to stop a risky person from entering or moving into a sensitive role. Background checks are therefore the best example of a preventive anti-fraud control.

NEW QUESTION # 112
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