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ACFE
CFE-Fraud-Prevention-and-Deterrence: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Name: ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Exam
Brand: Pass4Success
SKU: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Price: 69.00 USD
Availability: InStock
Rating: 4.9 (22 reviews)

Certification Provider: ACFE

Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Number of questions in our database: 141

Exam Version: Apr. 14, 2024

Exam Official Topics:

Topic 1: Demostrate the knowledge of the types of fraudulent financial transactions incurred in accounting records Demonstrate knowledge of these concepts: basic accounting and auditing theory
Topic 2: Demonstrate knowledge of fraud schemes, internal controls to deter fraud and other auditing and accounting matters
Topic 3: Crime causation, white-collar crime, occupational fraud, fraud prevention, fraud risk assessment, and the ACFE Code of Professional Ethics
Topic 4: Tests your knowledge of why people commit fraud and what can be done to prevent it

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Free ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Exam Actual Questions

The questions for Certified Fraud Examiner - Fraud Prevention and Deterrence Exam were last updated On Apr. 14, 2024

Question #1

The internal auditor's fraud-related responsibilities include which of the following?

AEvaluating whether management is actively retaining responsibility for oversight of the fraud risk management program

BReporting to regulators regarding the entity's vulnerability to fraud

COverseeing management's actions to manage fraud risks

DAttesting that the organization's financial statements are free of material misstatements caused by fraud

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Correct Answer: A

Question #2

Article II of the ACFE Code of Professional Ethics prohibits illegal or unethical conduct, but It allows exceptions for unknowing violations of the law.

ATrue

BFalse

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Correct Answer: B

Question #3

Which of the following is TRUE regarding corporate governance?

AFraud risk management is considered to be the foundation of effective corporate governance

BCorporate governance's primary purpose is to ensure the accuracy of the organization's financial reports

CEffective corporate governance practices are most necessary in an organization in which the owners are also the individuals responsible for setting the corporate strategy.

DAn entity's corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization

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Correct Answer: A

Question #4

An effective system of anti-fraud controls

AFully eliminates the risk of fraud

BFocuses more on detective controls than preventive controls

CFocuses more on preventive controls than detective controls

DIncreases the perception that fraud will be detected

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Correct Answer: C

Question #5

Black a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination He did not find fraud, but in Black's opinion the controls he examined were deficient Under the ACFE Code of Professional Ethics Black is not permitted to express his opinion on the deficient controls.

ATrue

BFalse

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Correct Answer: B

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