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ACFE CFE-Fraud-Prevention-and-Deterrence exam is a rigorous exam that requires extensive preparation and knowledge of the subject matter. CFE-Fraud-Prevention-and-Deterrence exam consists of four sections, each of which includes multiple-choice questions. The sections are: Fraud Prevention and Deterrence, Financial Transactions and Fraud Schemes, Investigation, and Legal Elements of Fraud. Candidates must pass all four sections to earn the CFE-Fraud-Prevention-and-Deterrence Certification.

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The CFE-Fraud-Prevention-and-Deterrence Exam is intended for individuals who work in fields such as accounting, auditing, law enforcement, or corporate security. CFE-Fraud-Prevention-and-Deterrence exam covers a wide range of topics related to fraud prevention and deterrence, including fraud risk assessment, internal controls, investigation techniques, and legal considerations.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q162-Q167):

NEW QUESTION # 162
Jane, a Certified Fraud Examiner (CFE), was hired lo conduct a fraud examination at XYZ Company Her examination did not reveal any conclusive evidence that fraud had occurred or was occurring Consequently. XYZ's management asked Jane to state in her official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. The ACFE Code of Professional Ethics prohibits Jane from complying with management's request.

A. True
B. False

Answer: A

NEW QUESTION # 163
Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?

A. Support for establishing stronger protection for foreign shareholders than for domestic shareholders
B. Guidance regarding appropriate board structures, responsibilities, and procedures
C. A request that governments have in place an appropriate framework to support good corporate governance practices
D. Recognition of the importance of the role of stakeholders in corporate governance

Answer: A

Explanation:
* Understanding G20/OECD Principles of Corporate Governance:These principles provide a framework to improve corporate governance worldwide. Key elements include board responsibilities, shareholder rights, equitable treatment, and stakeholder roles.
* Analysis of Options:
* A. Guidance on board structures: This is included in the principles to ensure effective governance and oversight.
* C. Framework for corporate governance: Governments are encouraged to create legal and regulatory frameworks supporting corporate governance.
* D. Stakeholder importance: Stakeholders' roles in governance are recognized, acknowledging their contribution to sustainable business practices.
* B. Stronger protection for foreign shareholders: The principles advocate for equitable treatment of all shareholders, not preferential treatment for any group.
* Conclusion:Option B contradicts the principle of equitable treatment, making it the correct answer.

NEW QUESTION # 164
Which of the following statements regarding monitoring employees for warning signs of fraud is MOST ACCURATE?

A. Employees who steal do not commonly display lifestyle or behavioral warning signs of their misdeeds.
B. Managers should be instructed to observe employees for any unusual lifestyle improvements, such as an unexplained increase in luxury purchases.
C. Managers should only observe employees for signs of suspicious behavioral or lifestyle changes if they can do so without the employees' knowledge.
D. An increase in employee wealth is always a sign of fraud that should be investigated.

Answer: B

NEW QUESTION # 165
Which of the following is NOT considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

A. Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer
B. Accepting an assignment to evaluate the anti-fraud controls at an organization in which the fraud examiner is a shareholder, provided the fraud examiner's ownership interest is disclosed
C. Undertaking engagements for both sides in a case of alleged vendor overbilling
D. Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party

Answer: B

Explanation:
* Understanding Conflicts of Interest:
* The ACFE Code of Professional Ethics prohibits any engagements that impair the fraud examiner's objectivity, even with disclosure.
* Ownership interests in a client organization create significant potential for bias, compromising the integrity of the evaluation.
* Analysis of Other Options:
* A. Secret infiltration: This is a clear ethical violation.
* B. Engagements reducing employer duties: This constitutes a conflict of interest.
* D. Representing both sides: Prohibited under the ACFE Code due to conflicting responsibilities.
* Conclusion:Option C is a prohibited conflict of interest under the ACFE Code.

NEW QUESTION # 166
Devon, an employee at Tilly Corp., repeatedly demonstrates a negative attitude when working with other departments. To address this behavior, Devon's manager tells him that he is no longer allowed to lead cross-departmental projects. This is an example of what type of behavioral response?

A. None of the above
B. Punishment
C. Negative reinforcement
D. Positive reinforcement

Answer: B

Explanation:
This scenario is an example of punishment. Punishment involves introducing a consequence (in this case, the loss of responsibility for cross-departmental projects) to discourage undesirable behavior. The manager uses this approach to address Devon's negative attitude and to promote better cooperation with other departments in the future.

NEW QUESTION # 167
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CFE-Fraud-Prevention-and-Deterrence Free Sample - Actual CFE-Fraud-Prevention-and-Deterrence Tests

Actual CFE-Fraud-Prevention-and-Deterrence Tests | CFE-Fraud-Prevention-and-Deterrence Latest Exam Pattern

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q162-Q167):