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The ACFE CFE-Fraud-Prevention-and-Deterrence Exam covers financial transactions and fraud schemes. This section includes topics such as financial statement analysis, cash schemes, billing schemes, and corruption. It also covers the various tools and techniques that fraud examiners use to detect and prevent fraud.

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ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is ideal for professionals who are involved in fraud prevention and detection, such as auditors, investigators, forensic accountants, and compliance professionals. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification exam is designed to help professionals develop a deep understanding of the various types of fraud, including asset misappropriation, financial statement fraud, and corruption. It also covers the legal and ethical considerations when investigating fraud, as well as the different methods and tools used in fraud prevention and detection.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q283-Q288):

NEW QUESTION # 283
Which of the following is an example of organizational crime?

Answer: C


NEW QUESTION # 284
According to the results of behavioral studies, such as those conducted by B. F. Skinner, application of punishment to undesired behavior typically results in which of the following?

Answer: D

Explanation:
* Behavioral Studies by B.F. Skinner:
* Punishment may temporarily suppress undesired behavior but does not address the root cause or provide alternative positive behaviors.
* Once punishment ceases, the behavior often resurfaces.
* Analysis of Options:
* A. Increase in behavior: This contradicts findings; punishment reduces behavior temporarily.
* B. No effect: Punishment does affect behavior but typically in the short term.
* D. Permanent suppression: Rarely achieved without reinforcement of alternative behaviors.
* Conclusion:Punishment results in temporary suppression of undesired behavior.
References:ACFE guidance on behavioral psychology and its application to fraud prevention.


NEW QUESTION # 285
Which of the following is one of the four recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

Answer: A

Explanation:
The Treadway Commission emphasizes improving internal controls, which include strengthening the internal audit function. Providing adequate resources and authority to the internal audit function ensures that it operates independently and effectively, which is critical for preventing and detecting fraud. The internal audit function can evaluate financial reporting systems, detect irregularities, and provide valuable recommendations for improvement. This recommendation aligns with the goal of reducing fraud and ensuring reliable financial reporting.
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NEW QUESTION # 286
According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided.

Answer: B

Explanation:
* Differential Reinforcement Theory:
* This theory suggests behavior is strengthened when positive rewards are gained or punishment is avoided, not weakened.
* The premise is the opposite of what the statement claims.
* Conclusion:The statement is incorrect because differential reinforcement strengthens, not weakens, behavior.
References:ACFE discussions on behavioral theories and fraud prevention.


NEW QUESTION # 287
According to Silk and Vogel's research, business leaders rationalize legal violations by asserting that compliance with government regulations is too costly and cuts too heavily into company profits.

Answer: B


NEW QUESTION # 288
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