Discuss ACFE CFE-Fraud-Prevention-and-Deterrence Exam Topic 4 Question 59

Which of the following statements Is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

AFraud examiners should not relax their skeptical attitudes under any circumstances.

BProfessional skepticism involves maintaining a mindset that no fraud has occurred

CFraud examiners should form the engagement hypothesis without regard to the nature of the assignment

DProfessional skepticism can be dispelled only by evidence

Suggested Answer: D

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14 comments · newest first

Gwenn 12 months ago

C seems off, you should consider the assignment's nature!

Leota 12 months ago

D makes sense, evidence is everything in these cases.

Arthur 12 months ago

Wait, can professional skepticism really be dispelled only by evidence?

Audra 1 year ago

I don't agree with B, that sounds too rigid.

Kenny 1 year ago

A is definitely true, skepticism is key!

Florinda 1 year ago

I’m a bit confused about option C. I thought we were supposed to consider the specifics of the assignment when forming our hypotheses.

Matt 1 year ago

I recall a practice question that mentioned forming a hypothesis based on evidence, so I think option D could be the correct answer.

Lorean 1 year ago

I'm not entirely sure, but I feel like option B might be misleading. Professional skepticism should be about questioning evidence, not assuming no fraud has occurred.

Shaun 1 year ago

I think option A sounds right because I remember we discussed how maintaining skepticism is crucial throughout the entire examination process.

Craig 1 year ago

The high volume of expected users and logins is an important factor to consider here. The External Apps License might be worth looking into as it can handle large user bases.

Kelvin 1 year ago

Okay, let me see. I think the key is understanding what "managed innovation" means in the COBIT context. I'll review that concept and then re-read the options.

Laticia 1 year ago

I've got a good feeling about option B. The inputs listed there - work performance data, project documents, and stakeholder engagement plan - seem like they would be important for creating the communications management plan.

Paz 1 year ago

I'm not totally sure about this one. I might need to do some research on the different pull request actions in Azure DevOps before I can feel confident in my answer.

Jessenia 1 year ago

I've got a strategy - I'll read through the options and try to eliminate the ones that don't make sense based on my understanding of the IVR system.

ACFE CFE-Fraud-Prevention-and-Deterrence Exam - Topic 4 Question 59 Discussion