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CFE-Fraud-Prevention-and-Deterrence Boot Camp & CFE-Fraud-Prevention-and-Deterrence Reliable Test Syllabus

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The CFE-Fraud-Prevention-and-Deterrence Exam is a rigorous exam that tests the knowledge and skills of professionals who want to specialize in fraud prevention and deterrence. CFE-Fraud-Prevention-and-Deterrence exam is divided into four sections, each of which tests a different area of expertise. These areas include fraud prevention and deterrence, financial transactions and fraud schemes, investigation, and legal elements of fraud.

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q115-Q120):

NEW QUESTION # 115
Who is ultimately responsible lor ensuring the effectiveness of the organization's anti-fraud program?

A. Management
B. External auditors
C. Internal auditors
D. The compliance function

Answer: A

NEW QUESTION # 116
In Ihe context of fraud examination, integrity requires all of the following EXCEPT:

A. Subordination of desires for personal gain to the interests of clients, employers, and the public
B. An ability to analyze situations where no professional rules are specifically applicable and determine right from wrong
C. Avoidance of differences of opinion
D. Independence of mental attitude

Answer: C

Explanation:
* Integrity in Fraud Examination:
* Integrity involves critical thinking, independence, and prioritizing ethical principles over personal gain. Healthy debate and differences of opinion are integral to maintaining objectivity.
* Why Option D is Incorrect:
* Avoiding differences of opinion contradicts the need for professional skepticism and robust analysis in fraud examination.
* Conclusion:Integrity does not require the avoidance of differences of opinion, making D the correct answer.
References:ACFE Code of Professional Ethics and fraud examination standards.

NEW QUESTION # 117
Which of the following is TRUE regarding G20/OECD Principles of Corporate Governance (the Principles)?

A. The Principles are required to be implemented by all corporations in the jurisdictions that have officially adopted them
B. The Principles state that an entity's corporate governance framework should discourage active cooperation between corporations and stakeholders in creating wealth.
C. The Principles state that an entity's corporate governance framework should ensure the equitable treatment of all shareholders.
D. The Principles are intended to be applicable in developed economies but not in emerging markets.

Answer: C

NEW QUESTION # 118
International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the establishment of anti-fraud internal controls within an organization.

A. True
B. False

Answer: B

Explanation:
* ISA 240 and Auditors' Responsibilities:
* ISA 240 clarifies that the responsibility for establishing and maintaining internal controls rests with the organization's management, not the auditors.
* Auditors are responsible for evaluating the adequacy of internal controls and assessing fraud risks during an audit.
* Why B is Correct:
* Management is accountable for designing anti-fraud controls, while auditors provide oversight and recommendations based on their assessments.
* References:
* ISA 240, "The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements".

NEW QUESTION # 119
As part of its anti-fraud program, Oak Company is outlining the responsibilities of different stakeholders.
Who is ultimately responsible for setting the organization's ethical tone?

A. General counsel
B. Management
C. Fraud examiners
D. Human resources

Answer: B

Explanation:
Comprehensive and Detailed in Depth Explanation:
Management is ultimately responsible for setting the ethical tone of an organization, often referred to as the
"tone at the top." This tone influences the overall ethical culture, guiding employee behavior and setting the standard for compliance and integrity. While legal, HR, and fraud professionals play supporting roles, it is leadership's responsibility to establish, model, and reinforce ethical conduct.

NEW QUESTION # 120
......

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Henry Scott Henry Scott

Biography

CFE-Fraud-Prevention-and-Deterrence Boot Camp & CFE-Fraud-Prevention-and-Deterrence Reliable Test Syllabus

2025 CFE-Fraud-Prevention-and-Deterrence Boot Camp : Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Realistic CFE-Fraud-Prevention-and-Deterrence 100% Pass

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q115-Q120):

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