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Study CFE-Fraud-Prevention-and-Deterrence Group & CFE-Fraud-Prevention-and-Deterrence Test Result
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The CFE-Fraud-Prevention-and-Deterrence exam is designed for professionals who are responsible for preventing and detecting fraud in their organizations. This includes fraud examiners, forensic accountants, internal auditors, and financial investigators. CFE-Fraud-Prevention-and-Deterrence Exam covers a range of topics related to fraud prevention and deterrence, including fraud risk assessment, fraud prevention strategies, internal controls, and ethics.
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The CFE-Fraud-Prevention-and-Deterrence certification is designed for professionals who are responsible for preventing and detecting fraud in their organizations. This credential focuses on the development of skills and knowledge necessary to effectively implement fraud prevention and deterrence programs. CFE-Fraud-Prevention-and-Deterrence Exam covers a wide range of topics, including fraud prevention strategies, risk assessment, fraud detection and investigation techniques, and legal and regulatory compliance.
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q89-Q94):
NEW QUESTION # 89
Aqua Corp.'s board of directors is meeting to discuss fraud risk management within the organization. Which of the following activities is among the board of directors' primary responsibilities related to fraud risk management for the company?
Answer: A
NEW QUESTION # 90
Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?
Answer: C
Explanation:
* Fraud Prevention Through Performance Management:Performance measurement and management programs can play a role in preventing fraud by ensuring accountability, setting ethical expectations, and reinforcing organizational goals.
* Analysis of Options:
* A. Ethics-based metrics: Encourages accountability and reduces fraud risks.
* B. Regular training: Ensures employees are competent, reducing errors and opportunities for fraud.
* D. Reasonable performance goals: Prevents pressure to commit fraud by setting realistic benchmarks.
* C. Loosely defined job descriptions: This creates ambiguity, reduces accountability, and increases the risk of fraud, making it ineffective.
* Conclusion:Option C is not an effective way to prevent fraud.
References:ACFE fraud prevention strategies and organizational best practices.
NEW QUESTION # 91
Which of the following is BEST classified as a type of external fraud risk?
Answer: A
Explanation:
Collusion between contractors is an example of external fraud risk because it involves external parties conspiring to defraud the organization. The other options describe internal fraud risks, such as actions committed by employees within the organization.
NEW QUESTION # 92
Which of the following statements is FALSE regarding an organization's fraud risk management program?
Answer: C
NEW QUESTION # 93
According to Silk and Vogel's research, business leaders rationalize legal violations by asserting that compliance with government regulations is too costly and cuts too heavily into company profits.
Answer: A
Explanation:
Research Findings by Silk and Vogel:
* Their research highlights that business leaders often justify non-compliance with regulations by arguing that adhering to such rules significantly increases operational costs and reduces profitability.
Rationalization in Legal Violations:
* This rationalization is consistent with the fraud triangle concept, where rationalization serves as a justification for unethical or illegal actions.
Why A is Correct:
* This accurately represents a common justification for regulatory non-compliance as documented in fraud and compliance research.
NEW QUESTION # 94
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