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ACFE CFE-Fraud-Prevention-and-Deterrence Dumps Questions Answers

CFE-Fraud-Prevention-and-Deterrence exam

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Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Last Update Apr 30, 2025
Total Questions : 255 With Comprehensive Analysis

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CFE-Fraud-Prevention-and-Deterrence PDF

Last Update Apr 30, 2025
Total Questions : 255 With Comprehensive Analysis

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Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Questions and Answers

Questions 1

According to criminologist Charles McCaghy, which of the following is the most compelling factor behind deviance by organizations?

Options:

A.

Executive failures

B.

Excessive regulatory requirements

C.

Profit pressure

D.

Unethical corporate culture

Questions 2

Which of the following would MOST LIKELY be a violation of the ACFE Code of Professional Ethics?

Options:

A.

Green a CFE, uncovered several material internal control deficiencies unrelated to the financial statement fraud he was investigating. In his final report to management. Green included information about the deficiencies even though they were unrelated to the situation he was hired to investigate.

B.

Stephanie, a CFE, accepted a fraud examination assignment and then instructed a lower-level employee to assess the company's cash records for signs of fraud. She took his word when he said there was no evidence of wrongdoing and ended up failing to uncover a very costly fraud scheme.

C.

Susan, a CFE, was hired by a client to conduct a fraud examination but found nothing amiss A year later, she received a legal order from the local prosecutor's office to provide the client's file. Susan complied with the court order, even though she did not have the client's authorization to do so.

D.

All of the above are violations

Questions 3

Which of the following Is NOT Included In Ihe five fraud risk management principles described In Fraud Risk Management Guide, a joint publication by COSO and the ACFE?

Options:

A.

Communicating the expectations of those governing the fraud risk management program

B.

Performing comprehensive fraud risk assessments to identify specific fraud schemes

C.

Deploying preventive and detective fraud control activities to mitigate fraud risk

D.

Developing one-time evaluations for each fraud risk management principle