Reliable CFE-Fraud-Prevention-and-Deterrence Test Tips - New CFE-Fraud-Prevention-and-Deterrence Exam Dumps
Reliable CFE-Fraud-Prevention-and-Deterrence Test Tips - New CFE-Fraud-Prevention-and-Deterrence Exam Dumps
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The ACFE CFE-Fraud-Prevention-and-Deterrence exam covers topics such as fraud prevention and deterrence, ethics and legal issues, financial transactions and fraud schemes, investigation techniques, and risk management. CFE-Fraud-Prevention-and-Deterrence exam is designed to test the candidate's ability to identify fraud risks, develop and implement fraud prevention programs, conduct fraud investigations, and provide fraud deterrence measures. CFE-Fraud-Prevention-and-Deterrence exam is computer-based and consists of 125 multiple-choice questions that are divided into four sections. Candidates have four hours to complete the exam. To become certified, candidates must pass the exam, meet certain education and experience requirements, and adhere to the ACFE's Code of Ethics and Professional Standards.
ACFE CFE-Fraud-Prevention-and-Deterrence Exam is an internationally recognized certification program offered by the Association of Certified Fraud Examiners (ACFE). This professional certification is designed for individuals who are seeking to enhance their skills and knowledge in the area of fraud prevention and deterrence. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification program is aimed at providing individuals with skills and knowledge to effectively prevent and detect fraudulent activities in their organizations.
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ACFE Offers Many Features For ACFE CFE-Fraud-Prevention-and-Deterrence Exam Preparation
Many people now want to obtain the CFE-Fraud-Prevention-and-Deterrence certificate. Because getting a certification can really help you prove your strength, especially in today's competitive pressure. The science and technology are very developed now. If you don't improve your soft power, you are really likely to be replaced. Our CFE-Fraud-Prevention-and-Deterrence Exam Preparation can help you improve your uniqueness. And our CFE-Fraud-Prevention-and-Deterrence study materials contain the most latest information not only on the content but also on the displays.
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 Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q216-Q221):
NEW QUESTION # 216
During an external audit, the audit team identifies evidence that management has intentionally omitted some expenses from the company's financial statements in order to conceal an asset misappropriation scheme. However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?
- A. The auditors can ignore the misstatement because the omitted amount is less than the quantitative materiality threshold and therefore immaterial to the audit.
- B. The auditors should assess the need to adjust the nature, timing, and extent of remaining audit procedures based on this evidence.
- C. The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement
- D. The auditors do not need to be concerned with this evidence, as asset misappropriation schemes are not considered relevant or material for external audit purposes.
Answer: A
NEW QUESTION # 217
Hart, Inc. hired Kathleen, a risk management expert, to design a risk management program for the organization. Kathleen should focus on balancing which of the following two factors when creating the program?
- A. The organization's internal controls and its financial reporting model.
- B. Management's risk appetite and relevant regulatory requirements.
- C. The organization's objectives and available resources.
- D. Management's risk appetite and the organization's ability to meet its objectives.
Answer: D
NEW QUESTION # 218
Which of the following is included in the G20/OECD Principles of Corporate Governance?
- A. Guidance regarding appropriate board structures, responsibilities, and procedures
- B. An examination of the importance of effectively designed and implemented internal control mechanisms within an organization
- C. A requirement for corporations to establish a legal, regulatory, and institutional framework to support good governance practices
- D. A call to support the equal treatment of all members of an organization's governing body
Answer: A
Explanation:
The G20/OECD Principles include:
"Guidance regarding board responsibilities, including establishing appropriate board structures, assigning clear responsibilities, and ensuring board accountability." Reference:ACFE Fraud Examiners Manual, 2020 International Edition -Corporate Governance, Section 4.319.
NEW QUESTION # 219
Which of the following is TRUE regarding prosecutions of white-collar criminals?
- A. When fraud cases are handled internally, an employee is more likely to be suspended or put on probation than to be terminated for their crime.
- B. Only a small percentage of perpetrators are punished when an organization deals with a fraud case internally.
- C. Most fraud cases are only handled internally and are not referred to law enforcement for prosecution
- D. The primary reason organizations decline to prosecute fraud cases is a belief that their internal discipline methods are sufficient
Answer: B
NEW QUESTION # 220
Employee anti-fraud education should:
- A. Include descriptions of the procedures that management uses to detect fraud.
- B. Be restricted to formal educational mechanisms to reinforce the importance of the message.
- C. Be presented by organizational executives or anti-fraud professionals only.
- D. Include examples of prior employee misconduct and how those situations were handled.
Answer: D
Explanation:
Purpose of Anti-Fraud Education:
Education is most effective when employees understand the real consequences of fraud. Providing examples of prior incidents reinforces the importance of compliance.
Analysis of Other Options:
A: Include detection procedures:While this can increase awareness, it risks exposing sensitive controls.
C: Restricting to formal mechanisms:Education should be flexible and incorporate informal, ongoing messaging.
D: Executives and professionals only:While they play an essential role, education should engage employees at all levels.
Conclusion:Including examples of prior misconduct effectively conveys the seriousness of fraud prevention.
References:ACFE best practices for fraud education programs.
NEW QUESTION # 221
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