CFE-Fraud-Prevention-and-Deterrence Valid Exam Review - Authorized CFE-Fraud-Prevention-and-Deterrence Test Dumps

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview:

Certification Vendor:	Association of Certified Fraud Examiners (ACFE)
Exam Name:	CFE Exam – Fraud Prevention and Deterrence
Exam Number:	CFE-Fraud-Prevention-and-Deterrence
Available Languages:	English
Passing Score:	75%
Related Certifications:	Certified Fraud Examiner (CFE)
Exam Format:	Multiple-choice, True/False
Real Exam Qty:	70
Exam Duration:	90 minutes
Recommended Training:	CFE Exam Preparation Resources ACFE Official Training & Study Resources
Exam Registration:	ACFE CFE Exam Registration ACFE Exam Information and Scheduling
Sample Questions:	ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:	Computer-based exam (remote proctoring via Prometric ProProctor or in-person Prometric test center)
Pre Condition:	Part of the ACFE Certified Fraud Examiner (CFE) exam program; eligibility requirements apply for CFE certification (education, experience, and ethics requirements).
Official Syllabus URL:	https://www.acfe.com/cfe-credential/about-the-cfe-exam

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Authorized CFE-Fraud-Prevention-and-Deterrence Test Dumps, Discount CFE-Fraud-Prevention-and-Deterrence Code

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The ACFE CFE-Fraud-Prevention-and-Deterrence Exam is administered by the Association of Certified Fraud Examiners (ACFE), which is the world's largest anti-fraud organization. The ACFE is dedicated to reducing fraud worldwide and is committed to promoting the highest ethical standards in the anti-fraud profession. The ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is a key component of the ACFE's efforts to promote fraud prevention and deterrence.

The CFE-Fraud-Prevention-and-Deterrence certification exam is a valuable certification for professionals who want to pursue a career in fraud prevention and detection. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is internationally recognized and is considered a benchmark for excellence in the field of fraud examination. Candidates who pass the exam demonstrate their knowledge and understanding of fraud prevention and detection techniques, and their commitment to ethical and professional conduct.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q133-Q138):

NEW QUESTION # 133
Which of the following is FALSE regarding a background check policy for employees'7

A. When verifying past employment, management should only ask previous employers to verify the dates the candidate was employed.
B. As part of the screening process, management should contact the references provided by the job candidate
C. At a minimum, management should conduct a background check on any candidate who will have constant access to cash, checks, and credit card numbers, or other easily stolen items.
D. Where permitted by law. management should run a background check on any existing employee who is being promoted to a position that includes access to sensitive or valuable company resources, even if a background check was run on the individual at the time of hire

Answer: A

NEW QUESTION # 134
Which of the following is TRUE regarding International Standard on Auditing (ISA) 240?

A. ISA 240 creates requirements for management regarding the establishment of a holistic fraud risk management program.
B. ISA 240 requires auditors to effectively raise awareness about the risk of fraud within the audited organization.
C. ISA 240 establishes auditors as being primarily responsible for the prevention and detection of fraud within an organization.
D. ISA 240 establishes standards regarding the auditor's responsibility to consider fraud in an audit of financial statements.

Answer: D

Explanation:
Comprehensive and Detailed in Depth Explanation:
ISA 240 (The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) outlines the auditor's responsibility to assess and respond to the risk of material misstatement due to fraud. It does not impose a primary responsibility for fraud prevention and detection upon auditors-that responsibility lies with management (eliminating C). The standard also does not require auditors to actively raise fraud awareness within the organization (eliminating A), nor does it establish requirements for fraud risk management programs for management (eliminating D).
Reference:Fraud Examiners Manual, 2022, Fraud Prevention and Deterrence, Auditors' Fraud-Related Responsibilities - Section 4.501.

NEW QUESTION # 135
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. Create an environment in which employees feel safe challenging management's decisions
B. Use a checklist of initiatives to make sure all the elements of a strong tone at the top are in place
C. implement two separate sets of ethics policies, one for management and one for employees
D. All of the above

Answer: A

NEW QUESTION # 136
Jenny is a highly respected employee at XYZ Corp. Her husband's gambling addiction has caused them to have a significant amount of debt. Jenny begins stealing money from the company to cover her husband's gambling losses. This situation best illustrates which leg of the Fraud Triangle?

A. Perceived non-shareable financial need
B. Perceived opportunity
C. Perceived acquiescence
D. Rationalization

Answer: D

NEW QUESTION # 137
Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

A. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.
B. Management should tailor the detailed objectives of the fraud risk management program to the organization's specific needs and goals.
C. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.
D. Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.

Answer: C

NEW QUESTION # 138
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