ACFE CFE-FRAUD-PREVENTION-AND-DETERRENCE INTERACTIVE QUESTIONS, RELIABLE CFE-FRAUD-PREVENTION-AND-DETERRENCE EXAM REVIEW

ACFE CFE-Fraud-Prevention-and-Deterrence Interactive Questions, Reliable CFE-Fraud-Prevention-and-Deterrence Exam Review

ACFE CFE-Fraud-Prevention-and-Deterrence Interactive Questions, Reliable CFE-Fraud-Prevention-and-Deterrence Exam Review

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The Certified Fraud Examiner - Fraud Prevention and Deterrence (CFE-Fraud-Prevention-and-Deterrence) Exam is a certification exam offered by the Association of Certified Fraud Examiners (ACFE). CFE-Fraud-Prevention-and-Deterrence exam is designed for professionals who want to specialize in the prevention and detection of fraud within their organizations. The CFE-Fraud-Prevention-and-Deterrence Exam tests the candidates on their knowledge and understanding of fraud prevention, detection, and investigation techniques.

The CFE-Fraud-Prevention-and-Deterrence Certification Exam is ideal for professionals who work in roles related to fraud prevention and detection. This includes fraud investigators, auditors, risk managers, and compliance professionals, among others. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification exam is designed to help these professionals develop a deeper understanding of fraud prevention and deterrence strategies, as well as effective ways to investigate and detect fraud.

To be eligible to take the CFE-Fraud-Prevention-and-Deterrence Exam, candidates must first become a member of the ACFE and meet certain educational and professional requirements. Once eligible, candidates can register for the exam and begin preparing using the resources provided by the ACFE, including study materials, webinars, and online courses.

>> ACFE CFE-Fraud-Prevention-and-Deterrence Interactive Questions <<

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q104-Q109):

NEW QUESTION # 104
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines____________ as "a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

  • A. Corporate compliance
  • B. Fraud risk management
  • C. Risk assessment
  • D. Internal control

Answer: D


NEW QUESTION # 105
According to modern criminological studies, which of the following is the determinant aspect of white-collar crime?

  • A. Organizational opportunity
  • B. Social class
  • C. Cultural ties
  • D. Criminal history

Answer: A


NEW QUESTION # 106
Which of the following is TRUE regarding the communication of the fraud risk assessment process?

  • A. The communication should be made in a format mat is most appropriate for the culture of the organization
  • B. The more personalized the communication, the more effective it will be in encouraging employees to participate
  • C. All of the above
  • D. The communication should be visibly disseminated throughout the business

Answer: C


NEW QUESTION # 107
During an external audit of an organization's financial statements. Elena, the external auditor, uncovers significant internal control deficiencies at the audit client's organization. She believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Elena do with regard to these findings?

  • A. Elena should suspend the audit and begin a new audit focused on the internal controls
  • B. Elena should report the findings in writing to the appropriate law enforcement agencies.
  • C. Elena should provide a written communication about the findings to senior management.
  • D. Elena should work independently to correct the underlying internal control deficiency.

Answer: C

Explanation:
* Responsibilities of an External Auditor:
* When significant internal control deficiencies are discovered, the auditor is required to report them to senior management and, where appropriate, the audit committee.
* The purpose is to ensure that the organization is informed of the risks and can take corrective actions.
* Analysis of Other Options:
* A. Suspend the audit: Not required under auditing standards.
* B. Report to law enforcement: Only if fraud or illegal activities are confirmed, which is not implied here.
* D. Correct deficiencies independently: This is beyond the auditor's scope of responsibilities.
* Conclusion:The correct response is to provide a written communication about the findings to senior management.
References:International Standards on Auditing (ISA) 265: Communicating Deficiencies in Internal Control.


NEW QUESTION # 108
Which of the following criminological theories asserts that the three elements that have the most influence on crime are the availability of suitable targets, absence of capable guardians, and presence of motivated offenders?

  • A. Social control theory
  • B. Rational choice theory
  • C. Differential association theory
  • D. Routine activities theory

Answer: B


NEW QUESTION # 109
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