Ace ACFE CFE-Fraud-Prevention-and-Deterrence Exam Instantly with This Tried-and-Tested Method
Ace ACFE CFE-Fraud-Prevention-and-Deterrence Exam Instantly with This Tried-and-Tested Method
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The CFE-Fraud-Prevention-and-Deterrence certification exam is a valuable certification for professionals who want to pursue a career in fraud prevention and detection. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is internationally recognized and is considered a benchmark for excellence in the field of fraud examination. Candidates who pass the exam demonstrate their knowledge and understanding of fraud prevention and detection techniques, and their commitment to ethical and professional conduct.
ACFE 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 are responsible for fraud prevention and deterrence in their organizations. The CFE-Fraud-Prevention-and-Deterrence Exam covers a wide range of topics, including fraud prevention strategies, internal controls, risk management, and investigation techniques.
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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q42-Q47):
NEW QUESTION # 42
Terrel, a Certified Fraud Examiner (CFE), unknowingly violates the law one night. Which of the following statements about the ACFE Code of Professional Ethics is TRUE?
- A. This conduct would not be a violation of the ACFE Code of Professional Ethics under any circumstances.
- B. This conduct would be a violation of the ACFE Code of Professional Ethics only if Terrel is arrested.
- C. This conduct would be a violation of the ACFE Code of Professional Ethics only if Terrel knew the conduct was illegal.
- D. This conduct would be a violation of the ACFE Code of Professional Ethics.
Answer: D
NEW QUESTION # 43
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. Ethical culture
- C. Monitoring
- D. Risk assessment
Answer: B
Explanation:
* Five Components of COSO's Internal Control Framework:
* A. Control activities: Policies and procedures to ensure objectives are met.
* C. Risk assessment: Identifying and analyzing risks.
* D. Monitoring: Ongoing evaluation of control effectiveness.
* Control environment: Includes the tone at the top and organizational ethics.
* Information and communication: Facilitates the flow of relevant information.
* Explanation of Ethical Culture:
* While ethical culture is critical to the control environment, it is not one of the five standalone components of the framework.
* Conclusion:Ethical culture is not a separate component but a part of the control environment.
NEW QUESTION # 44
Employees should be kept unaware that management is watching for lifestyle and behavior changes In staff members that might indicate fraud.
- A. False
- B. True
Answer: A
Explanation:
Management's Role in Fraud Monitoring:
Employees should be aware that management monitors lifestyle and behavior changes. Transparency discourages fraudulent behavior by reinforcing accountability.
Effect of Transparency:
Awareness of monitoring helps maintain a culture of ethical behavior and reduces the likelihood of fraud.
Conclusion:The statement is false because employees should know that management is vigilant about potential fraud indicators.
References:ACFE guidance on fraud prevention and monitoring.
NEW QUESTION # 45
Effectively documenting and communicating organizational hierarchies, including the proper flow of information, can be a helpful tool in preventing fraud.
- A. True
- B. False
Answer: A
Explanation:
* Importance of Documenting Organizational Hierarchies:
* Clearly defined hierarchies help establish accountability, delineate responsibilities, and ensure the proper flow of information, reducing opportunities for fraud.
* It minimizes ambiguity in roles and reporting lines, which are often exploited in fraudulent schemes.
* Preventive Value:
* By ensuring that employees know whom to report to and how to escalate concerns, organizations foster transparency and reduce fraud risk.
* Conclusion:Proper documentation and communication of hierarchies are effective tools in fraud prevention.
References:ACFE resources on fraud prevention and organizational governance.
NEW QUESTION # 46
Which of the following is NOT a responsibility of the organization's board of directors?
- A. Assessing the strategy and underlying purpose of management's decisions and actions
- B. Directing employees to execute business activities
- C. Acting as guardians of the organization's resources and assets
- D. Serving as the intermediaries between shareholders and management
Answer: B
NEW QUESTION # 47
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