LATEST CFE-FRAUD-PREVENTION-AND-DETERRENCE EXAM DURATION, CFE-FRAUD-PREVENTION-AND-DETERRENCE KNOWLEDGE POINTS

Latest CFE-Fraud-Prevention-and-Deterrence Exam Duration, CFE-Fraud-Prevention-and-Deterrence Knowledge Points

Latest CFE-Fraud-Prevention-and-Deterrence Exam Duration, CFE-Fraud-Prevention-and-Deterrence Knowledge Points

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Tracking and reporting features of this CFE-Fraud-Prevention-and-Deterrence practice test enables you to assess and enhance your progress. The third format of PrepAwayTest product is the desktop ACFE CFE-Fraud-Prevention-and-Deterrence practice exam software. It is an ideal format for those users who don’t have access to the internet all the time. After installing the software on Windows computers, one will not require the internet. The desktop CFE-Fraud-Prevention-and-Deterrence Practice Test software specifies the web-based version.

The ACFE CFE-Fraud-Prevention-and-Deterrence exam covers a wide range of topics related to fraud prevention and deterrence, including fraud risk management, fraud investigation, and the legal aspects of fraud. CFE-Fraud-Prevention-and-Deterrence exam is designed to test the candidate's knowledge and understanding of these topics, as well as their ability to apply this knowledge in real-world situations. CFE-Fraud-Prevention-and-Deterrence exam is challenging and requires a significant amount of preparation and study.

ACFE CFE-Fraud-Prevention-and-Deterrence Certification is a valuable credential for professionals who work in fraud prevention and detection. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification demonstrates expertise in the field and can lead to career advancement and increased earning potential. Organizations can also benefit from having certified professionals on staff, as they can help prevent and detect fraud and enhance the organization's reputation.

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The Certified Fraud Examiner - Fraud Prevention and Deterrence (CFE-Fraud-Prevention-and-Deterrence) Exam is a certification exam offered by the Association of Certified Fraud Examiners (ACFE). CFE-Fraud-Prevention-and-Deterrence exam is designed for professionals who want to specialize in the prevention and detection of fraud within their organizations. The CFE-Fraud-Prevention-and-Deterrence Exam Tests the candidates on their knowledge and understanding of fraud prevention, detection, and investigation techniques.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q181-Q186):

NEW QUESTION # 181
Which of the following Is NOT considered a conflict of Interest that Is prohibited under the ACFE Code of Professional Ethics?

  • A. Undertaking engagements for both sides in a case of an alleged product substitution scheme
  • B. 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
  • 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: B

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.


NEW QUESTION # 182
According to Diane Vaughan, which of the following factors increases an organization's inherent inclination toward committing crime?

  • A. Management links employee performance goals with company performance goals
  • B. All of the above
  • C. Rewards are given to employees who challenge the status quo
  • D. Management seeks out diversity in attitudes and perspectives when hiring employees

Answer: A


NEW QUESTION # 183
The internal auditor's fraud-related responsibilities include which of the following?

  • A. Establishing and maintaining effective anti-fraud controls at a reasonable cost
  • B. Evaluating indicators of fraud and deciding whether any further action is necessary or whether an investigation should be recommended
  • C. Overseeing management's actions to manage fraud risks
  • D. Obtaining reasonable assurance that the organization's financial statements are free of material misstatements caused by fraud

Answer: B

Explanation:
* Internal Auditor's Role in Fraud Risk Management:
* Internal auditors are not directly responsible for establishing or maintaining anti-fraud controls (Option D). This responsibility lies with management.
* They are also not responsible for obtaining reasonable assurance that financial statements are free of fraud (Option A). This is the role of external auditors.
* Oversight of management's fraud risk actions (Option B) is primarily a governance role, not the auditor's direct responsibility.
* Internal auditors focus on identifying and assessing fraud risks, evaluating controls, and recommending further action when necessary.
* Conclusion:Option C aligns with the internal auditor's responsibilities as per the standards outlined in the ACFE's fraud risk management framework.
References:ACFE documentation on internal auditing responsibilities and fraud risk assessments.


NEW QUESTION # 184
Formally documenting and communicating organizational hierarchies, including the proper flow of information, can hinder an organization's fraud prevention initiatives.

  • A. False
  • B. True

Answer: A

Explanation:
* Effect of Documenting Organizational Hierarchies:
* Properly documenting hierarchies improves fraud prevention by clarifying responsibilities, ensuring accountability, and establishing clear information flow.
* This reduces ambiguity and limits opportunities for fraud.
* Why the Statement is False:
* Documenting and communicating hierarchies strengthens fraud prevention, rather than hindering it.
* Conclusion:The statement is false because clear hierarchies enhance fraud prevention initiatives.


NEW QUESTION # 185
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-Integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?

  • A. Control activities
  • B. Risk assessment
  • C. Monitoring
  • D. Ethical culture

Answer: D


NEW QUESTION # 186
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