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

Which of the following statements Is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?
D) Professional skepticism can be dispelled only by evidence
A) Fraud examiners should not relax their skeptical attitudes under any circumstances.
B) Professional skepticism involves maintaining a mindset that no fraud has occurred
C) Fraud examiners should form the engagement hypothesis without regard to the nature of the assignment

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

Actual exam question for ACFE's CFE-Fraud-Prevention-and-Deterrence exam
Question #: 59
Topic #: 4
[All CFE-Fraud-Prevention-and-Deterrence Questions]

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

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Suggested Answer: D

by Mitzie at Dec 29, 2022, 12:30 PM

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Gwenn
7 months ago
C seems off, you should consider the assignment's nature!
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Leota
7 months ago
D makes sense, evidence is everything in these cases.
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Arthur
7 months ago
Wait, can professional skepticism really be dispelled only by evidence?
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Audra
8 months ago
I don't agree with B, that sounds too rigid.
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Kenny
8 months ago
A is definitely true, skepticism is key!
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Florinda
8 months 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.
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Matt
8 months ago
I recall a practice question that mentioned forming a hypothesis based on evidence, so I think option D could be the correct answer.
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Lorean
8 months 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.
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Shaun
8 months ago
I think option A sounds right because I remember we discussed how maintaining skepticism is crucial throughout the entire examination process.
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Craig
8 months 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.
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Kelvin
8 months 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.
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Laticia
8 months 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.
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Paz
8 months 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.
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Jessenia
8 months 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.
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