QUIZ HIGH PASS-RATE ACFE - CFE-FRAUD-PREVENTION-AND-DETERRENCE - TEST CERTIFIED FRAUD EXAMINER - FRAUD PREVENTION AND DETERRENCE EXAM TESTKING

Quiz High Pass-Rate ACFE - CFE-Fraud-Prevention-and-Deterrence - Test Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Testking

Quiz High Pass-Rate ACFE - CFE-Fraud-Prevention-and-Deterrence - Test Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Testking

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The benefits of passing the CFE-Fraud-Prevention-and-Deterrence Exam are numerous. Individuals who hold this certification are highly sought after by employers in a variety of industries, including finance, banking, and accounting. Additionally, those who hold this certification are often able to command higher salaries and have more opportunities for career advancement.

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.

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q121-Q126):

NEW QUESTION # 121
Which of the following Is NOT considered a conflict of Interest that Is prohibited under the ACFE Code of Professional Ethics?

  • A. Accepting an assignment to assess red flags of fraud at an organization in which the fraud examiner is a partner, provided the fraud examiner's ownership interest is disclosed
  • B. Undertaking engagements for both sides in a case of an alleged product substitution scheme
  • C. Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party
  • D. Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer

Answer: A

Explanation:
* onflicts of Interest Under the ACFE Code of Professional Ethics:
* Fraud examiners must avoid situations that compromise their objectivity, independence, or professional duties.
* Disclosure of ownership does not eliminate the conflict of interest if it could impair objectivity.
* Analysis of Other Options:
* A, C, and D: All are clear conflicts of interest explicitly prohibited under the ACFE Code.
* Conclusion:Option B is not prohibited under the ACFE Code but remains problematic if disclosure does not adequately address independence concerns.
References:ACFE Code of Professional Ethics-conflict of interest provisions.


NEW QUESTION # 122
According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO).________Is "a process.
effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

  • A. Fraud risk management
  • B. Internal control
  • C. Operational risk assessment
  • D. Financial reporting

Answer: B


NEW QUESTION # 123
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. All of the above
  • B. Use a checklist of initiatives to make sure all the elements of a strong tone at the lop are in place
  • C. Visibly adhere to the same set of ethics policies that is required of all employees
  • D. Create an environment in which employees are dissuaded from challenging management's decisions

Answer: C

Explanation:
* Tone at the Top:
* Management must set a strong example by adhering to the same ethical standards as employees.
* Visible adherence builds trust and reinforces an anti-fraud culture.
* Analysis of Other Options:
* A. Checklist of initiatives: Helpful but insufficient by itself.
* B. Dissuading challenges: This is counterproductive, as it discourages transparency and accountability.
* D. All of the above: Incorrect, as Option B is detrimental to an anti-fraud culture.
* Conclusion:Visibly adhering to ethics policies is the most effective action.
References:ACFE resources on fostering an ethical organizational culture.


NEW QUESTION # 124
Which of the following is NOT one of the three general approaches used to control corporate crime?

  • A. Strong intervention of the government
  • B. Consumer action to force change
  • C. Media blacklisting of the organization
  • D. Voluntary changes in corporate attitudes and structure

Answer: D


NEW QUESTION # 125
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

  • A. Fraud examiners should not relax their skeptical attitudes under any circumstances.
  • B. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.
  • C. Professional skepticism means beginning all assignments with the belief that something is amiss.
  • D. Professional skepticism involves maintaining a mindset that no fraud has occurred

Answer: A


NEW QUESTION # 126
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