HOT NEW CFE-FRAUD-PREVENTION-AND-DETERRENCE EXAM OBJECTIVES - RELIABLE CFE-FRAUD-PREVENTION-AND-DETERRENCE EXAM TOOL GUARANTEE PURCHASING SAFETY

Hot New CFE-Fraud-Prevention-and-Deterrence Exam Objectives - Reliable CFE-Fraud-Prevention-and-Deterrence Exam Tool Guarantee Purchasing Safety

Hot New CFE-Fraud-Prevention-and-Deterrence Exam Objectives - Reliable CFE-Fraud-Prevention-and-Deterrence Exam Tool Guarantee Purchasing Safety

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q136-Q141):

NEW QUESTION # 136
Maria conducted a fraud examination that led to a valid confession of guilt from Rit a. In Maria's verbal report to her superiors, she stated that, in her opinion. "Rita is guilty of embezzlement." Maria has just violated the ACFE Code of Professional Ethics.

  • A. False
  • B. True

Answer: B


NEW QUESTION # 137
Which of the following is among the board of directors' primary responsibilities related to fraud risk management?

  • A. Overseeing the organization's fraud risk management activities
  • B. Punishing fraud perpetrators discovered through fraud risk management activities
  • C. Designing the fraud risk management program
  • D. Implementing the fraud risk management program

Answer: A


NEW QUESTION # 138
In response to an employee s failure to meet performance expectations. a manager demotes the employee to a junior-level position This is an example of what type of behavioral response?

  • A. None of the above
  • B. Negative reinforcement
  • C. Positive reinforcement
  • D. Punishment

Answer: A


NEW QUESTION # 139
Jane, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination at XYZ Company. Her examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently.
XYZ's management asked Jane to state in her official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. The ACFE Code of Professional Ethics prohibits Jane from complying with management's request

  • A. True
  • B. False

Answer: B


NEW QUESTION # 140
Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.

  • A. True
  • B. False

Answer: B

Explanation:
Professional Auditing Standards:
* Standards such as ISA and GAAS emphasize the need for "unpredictability" in audit procedures to prevent fraudulent actors from anticipating audit actions.
Why B is Correct:
* Predictability undermines the effectiveness of audits by allowing individuals to manipulate activities in areas repeatedly tested in the same way.
References:
* ISA standards on fraud risk highlight the importance of incorporating unpredictability in audit approaches.


NEW QUESTION # 141
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