Exam ACFE CFE-Fraud-Prevention-and-Deterrence Question | Reliable CFE-Fraud-Prevention-and-Deterrence Braindumps

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

SectionWeightObjectives
Topic 1: Corporate Governance5–10%- Guidance sources (OECD, Treadway Commission)
- Definition and key stakeholders
- Framework and core principles
Topic 2: Understanding Criminal Behavior5–10%- Behavior modification: punishment vs reinforcement
- Differential reinforcement, rational choice, routine activities theory
- Theories: differential association, social control, social learning
Topic 3: Management's Fraud-Related Responsibilities10–15%- Reporting obligations and accountability
- Roles in prevention, detection, and deterrence
- Internal control and oversight duties
Topic 4: ACFE Code of Professional Ethics5–10%- Ethical obligations and compliance
- Principles and standards of conduct
Topic 5: White-Collar Crime15–20%- Fraud triangle and occupational fraud trends
- Organizational vs occupational crime
- Organizational opportunity and contributing factors
- Impacts on individuals and society
- Rationalization and control mechanisms
- Prosecution and legal aspects
Topic 6: Fraud Risk Assessment15–20%- Identifying and prioritizing risks
- Risk response and mitigation strategies
- Process and methodology
- Continuous assessment and improvement
Topic 7: Fraud Prevention Programs15–20%- Code of ethics and organizational culture
- Whistleblower systems and reporting channels
- Training and awareness initiatives
- Design, implementation, and monitoring

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q183-Q188):

NEW QUESTION # 183
According to the 2018 Report to the Nations.___________schemes are the most common form of occupational fraud, while_________schemes are the costliest form of occupational fraud

Answer: B


NEW QUESTION # 184
Which of the following factors would be MOST HELPFUL for directors and management to consider when developing a corporate governance framework for an organization?

Answer: C

Explanation:
A corporate governance framework must be built around the environment in which the organization operates, especially its legal and regulatory obligations. Governance defines oversight responsibilities for the organization's direction, operations, performance, accountability, and transparency. Directors and management must consider laws, regulations, listing requirements, industry rules, stakeholder rights, disclosure obligations, and enforcement expectations. The number of customers, technical infrastructure, and physical operating environment can affect operations, but they are less central to designing the governance framework itself. A strong governance framework should support fairness, responsibility, transparency, and accountability while aligning with the applicable legal and regulatory system. Therefore, when developing a corporate governance framework, the organization's legal and regulatory environment is the most helpful factor among the choices.


NEW QUESTION # 185
Which of the following criminological theories asserts that the three elements that have the most influence on crime are the availability of suitable targets, absence of capable guardians, and presence of motivated offenders?

Answer: B


NEW QUESTION # 186
To address an employee's consistent failure to meet deadlines, a manager removes the employee's ability to work from home This is an example of what type of behavioral response?

Answer: C

Explanation:
* Understanding Behavioral Responses:
* Punishment: Involves removing a privilege or applying a negative consequence to decrease undesired behavior.
* Removing the ability to work from home penalizes the employee for failing to meet deadlines.
* Analysis of Other Options:
* A. Positive reinforcement: Adds a reward for desired behavior.
* B. Negative reinforcement: Removes an unfavorable condition to encourage behavior.
* D. None of the above: Incorrect, as this is clearly punishment.
* Conclusion:The manager's action is an example of punishment.
References:ACFE materials on behavioral psychology and management practices.


NEW QUESTION # 187
Having specialized departments within a company often increases the overall risk ot traud by the organization.

Answer: B


NEW QUESTION # 188
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