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| Certification Vendor: | ACFE |
|---|---|
| Exam Name: | Certified Fraud Examiner - Fraud Prevention and Deterrence Exam |
| Exam Number: | CFE |
| Real Exam Qty: | 100 |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | Not specified |
| Exam Format: | Multiple-choice |
| Related Certifications: | Certified Fraud Examiner (CFE) |
| Exam Price: | $450 |
| Passing Score: | 75% |
| Available Languages: | English |
| Sample Questions: | ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions |
| Exam Way: | Online or at a testing center |
| Pre Condition: | Requires a combination of professional experience and points-based qualification system (minimum 40 points to sit for the exam, 50 points for certification). |
| Official Syllabus URL: | https://www.acfe.com/cfe-credential/about-the-cfe-exam.aspx |
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ACFE CFE-Fraud-Prevention-and-Deterrence exam is a challenging but highly rewarding certification exam that is highly respected within the industry. Those who are interested in pursuing a career in fraud prevention and deterrence should strongly consider taking CFE-Fraud-Prevention-and-Deterrence exam as it is an excellent way to demonstrate their knowledge and expertise in the field.
To become certified as a Certified Fraud Examiner (CFE), individuals must pass the ACFE CFE-Fraud-Prevention-and-Deterrence Exam, which consists of four sections: Fraud Prevention and Deterrence, Financial Transactions and Fraud Schemes, Investigation, and Law. CFE-Fraud-Prevention-and-Deterrence exam is computer-based and consists of multiple-choice questions. Individuals who pass the exam must also meet certain experience requirements and adhere to the ACFE's Code of Ethics and Professional Standards.
ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is a globally recognized credential that demonstrates a professional's expertise in fraud prevention and deterrence. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is designed for professionals who are responsible for detecting, preventing, and investigating fraud in their organizations. CFE-Fraud-Prevention-and-Deterrence exam covers a broad range of topics related to fraud, including fraud prevention, detection, investigation, and reporting.
NEW QUESTION # 59
Adan, an internal auditor who works at BKY Co., is reviewing the auditing procedures for his company. He is specifically considering the ways BKY can proactively audit for fraud. Which of the following is TRUE regarding the use of proactive fraud auditing procedures at BKY?
Answer: A
NEW QUESTION # 60
During the course of a fraud examination. While, an employee of the ABC Corp.. approaches Blue, a Certified Fraud Examiner (CFE), and tells Blue that she wishes to furnish information in confidence. Blue also is employed by the ABC Corp. Blue should:
Answer: C
Explanation:
CFE Ethical Responsibilities:
* As per the ACFE Code of Professional Ethics, fraud examiners must ensure transparency in their professional conduct. They cannot promise confidentiality if the information must be disclosed to management or other authorities as part of the investigation.
Why D is Correct:
* Agreeing to confidentiality in this situation would breach ethical and legal obligations, especially if the information pertains to fraud or misconduct that the organization needs to address.
Why Other Options are Incorrect:
* A and B: Attempting to maintain confidentiality is misleading and unprofessional.
* C: Taking the request directly to management without clarification could breach trust prematurely.
NEW QUESTION # 61
ABC. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that ABC is subject to?
Answer: C
Explanation:
* Corporate Governance Requirements for Public Corporations:
* Publicly traded companies must adhere to the listing standards of the stock exchanges where their shares are traded (e.g., NYSE or NASDAQ).
* B. G20/OECD Principles: These are guidelines, not binding requirements.
* C. No requirements: Incorrect; corporate governance regulations apply regardless of jurisdiction.
* D. Universal Corporate Governance Act: No such act exists globally.
* Conclusion:Public corporations must comply with stock exchange-specific listing standards.
NEW QUESTION # 62
Green, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding her business contract with her professional partners. Which of the following sources of guidance would be considered the lowest level of reference to help Green in determining the most ethical course of action?
Answer: B
NEW QUESTION # 63
Which of the following is NOT explicitly prohibited by the ACFE Code of Professional Ethics?
Answer: B
Explanation:
* ACFE Code of Professional Ethics Overview:
* The Code explicitly prohibits unethical behavior, undisclosed conflicts of interest, and illegal activities. However, drawing evidence-based conclusions is encouraged as part of professional practice.
* Why B is Correct:
* Drawing conclusions based on evidence is central to the fraud examination process and is explicitly supported by ACFE standards.
* Why Other Options are Prohibited:
* A, C, and D: Engaging in unethical, conflicting, or illegal activities violates ACFE ethical guidelines.
References for All Questions:
* ACFE Fraud Examination Guide and Code of Professional Ethics.
* Best practices for fraud risk assessment and reporting.
* Reporting standards and ethics in fraud examination.
NEW QUESTION # 64
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