Exam Questions CFE-Fraud-Prevention Vce & CFE-Fraud-Prevention Exam Question

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Fraud Risk Assessment	15–20%	- Assessment implementation and documentation - Risk identification methodologies - Risk analysis and prioritization
Topic 2: Management's Fraud-Related Responsibilities	5–10%	- Reporting mechanisms - Oversight and accountability - Establishing anti-fraud policies
Topic 3: White-Collar Crime	15–20%	- Organizational vs occupational crime - Legal prosecution and sanctions - Causal factors and opportunity structures - Definition and characteristics - Impact on organizations and society
Topic 4: Understanding Criminal Behavior	5–10%	- Theories of crime causation 1. Social control and social learning theory 2. Differential association theory 3. Rational choice and routine activities theory - Behavior modification principles
Topic 5: Fraud Prevention Programs	15–20%	- Communication and training - Monitoring and continuous improvement - Designing prevention strategies
Topic 6: Corporate Governance	20–25%	- Governance frameworks and principles 1. Treadway Commission (COSO) 2. OECD guidelines - Internal control systems 1. COSO five components - Roles of board, management, auditors
Topic 7: Professional Ethics	5–10%	- Ethical decision-making - ACFE Code of Professional Ethics - Conflicts of interest and integrity

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Exam Questions CFE-Fraud-Prevention Vce | 100% Free Trustable Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Exam Question

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q51-Q56):

NEW QUESTION # 51
During an external audit of an organization's financial statements. Peter, the external auditor, uncovers significant internal control deficiencies at the audit client's organization. He believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Peter do with regard to these findings?

A. Peter should discreetly work with senior management to correct the underlying internal control deficiencies.
B. Peter should report the findings in writing directly to the appropriate regulatory agencies
C. Peter should make a public announcement that he is withdrawing from the audit engagement.
D. Peter should provide a written communication about the findings to those charged with governance.

Answer: D

Explanation:
Auditor's Responsibility Under ISA Standards:
ISA 265 requires auditors to communicate significant deficiencies in internal control to those charged with governance in writing.
This ensures proper corrective actions are taken and maintains transparency in the audit process.
Why B is Correct:
Written communication to governance authorities is the appropriate course of action to address control deficiencies without breaching confidentiality or overstepping regulatory boundaries.

NEW QUESTION # 52
International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the establishment of anti-fraud internal controls within an organization.

A. False
B. True

Answer: A

Explanation:
ISA 240 and Auditors' Responsibilities:
ISA 240 clarifies that the responsibility for establishing and maintaining internal controls rests with the organization's management, not the auditors.
Auditors are responsible for evaluating the adequacy of internal controls and assessing fraud risks during an audit.
Why B is Correct:
Management is accountable for designing anti-fraud controls, while auditors provide oversight and recommendations based on their assessments.

NEW QUESTION # 53
Joanna is leading the fraud risk assessment process for her organization. Which of the following considerations about the fraud risk assessment process is MOST ACCURATE and should be incorporated into Joanna's plans?

A. The fraud risk assessment is most effective when management's influence on the process is limited.
B. The fraud risk assessment can be conducted effectively by people inside or outside of the organization.
C. To ensure the independence of the team members, a consultant or another external party must conduct the fraud risk assessment.
D. If the individuals conducting the fraud risk assessment believe that fraud could not happen within the organization, then the assessment process should reflect that belief.

Answer: B

Explanation:
Fraud risk assessments can be effectively conducted by internal personnel or external consultants. The key is that they must be conducted objectively and with due professional care.
There is no requirement that they be conducted only externally (eliminating A), nor should biases about the improbability of fraud influence the assessment scope (eliminating B). Management involvement can be helpful when balanced appropriately--it should not be unduly limited (eliminating D).

NEW QUESTION # 54
Which of the following scenarios is LEAST LIKELY to be considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

A. Lori accepts an assignment to infiltrate her employer and transmit inside information to a competitor.
B. DeVon undertakes engagements for both sides in a case of an alleged fraudulent warranty scheme.
C. Ren undertakes an external engagement that requires him to work outside the normal work hours of his primary employer.
D. Karen accepts an assignment to search for fraud indicators at an organization in which she is an undisclosed partner.

Answer: C

NEW QUESTION # 55
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 is not permitted to express his opinion on the internal control deficiencies in his report to management under any circumstances.
B. Black may include his opinion on the internal control deficiencies in his report to management only if he amends his engagement letter.
C. 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.
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 # 56
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