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The CFE-Fraud-Prevention-and-Deterrence Exam is a comprehensive certification exam that tests the candidate's knowledge and understanding of fraud prevention and detection. CFE-Fraud-Prevention-and-Deterrence exam is designed for professionals who want to specialize in the field of fraud prevention and investigation. By passing CFE-Fraud-Prevention-and-Deterrence exam, candidates can demonstrate their expertise and credibility in the field of fraud prevention and deterrence, which can open up opportunities for career advancement and higher salary levels.

The CFE-Fraud-Prevention-and-Deterrence Exam covers a range of topics related to fraud prevention and detection, including fraud risk assessment, internal controls, fraud prevention programs, and fraud investigation techniques. CFE-Fraud-Prevention-and-Deterrence exam is designed to be comprehensive, covering all aspects of fraud prevention and detection. Candidates who pass the exam will have demonstrated a strong understanding of these topics and their practical application in a business setting.

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q158-Q163):

NEW QUESTION # 158
Glenda. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:

A. Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.
B. Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.
C. Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.
D. Automatically designate the accounts receivable department as a high-risk area.

Answer: C

Explanation:
* Impartiality in Fraud Risk Assessment:
* As the lead on the fraud risk assessment, Glenda must maintain objectivity and avoid the appearance of bias.
* Her history of disagreements with Bridgette creates a potential conflict of interest, which could compromise the assessment's credibility.
* Why Option D is Correct:
* Assigning the accounts receivable department's assessment to another individual eliminates the risk of perceived or actual bias.
* Analysis of Other Options:
* A. Confrontation: Not appropriate during a professional assessment.
* B. Including disagreements: Personal conflicts should not influence risk evaluations.
* C. Automatic high-risk designation: This lacks a factual basis and undermines objectivity.
* Conclusion:Option D ensures objectivity and credibility in the fraud risk assessment.

NEW QUESTION # 159
Which of the following is FALSE regarding an organization's anti-fraud policy?

A. In developing the anti-fraud policy, management should check with legal counsel regarding any legal considerations with respect to the policy
B. A detailed anti-fraud policy can make it easier to investigate and punish employees who commit fraud and other dishonest acts.
C. To avoid legal problems in discharging employees, the anti-fraud policy should not include any specific examples of fraud and misconduct
D. One of the most important considerations in developing the anti-fraud policy is to ensure every allegation is handled in a uniform-manner

Answer: C

NEW QUESTION # 160
In identifying the inherent fraud risks that could apply to the organization, the fraud risk assessment team should discuss:

A. The possibility of management's override of controls
B. The organization's incentive programs
C. Risks to the organization's reputation
D. All of the above

Answer: D

NEW QUESTION # 161
Which of the following is TRUE regarding the reporting of the fraud risk assessment results7

A. A fraud risk assessment report should reflect the assessment team's subjective perspective regarding the risks identified
B. The fraud risk assessment report should contain a detailed, comprehensive list of every assessment finding
C. The fraud risk assessment report should be delivered in a style most suited to the language of the business
D. All of the above

Answer: D

NEW QUESTION # 162
Susannah Is conducting an external audit of a company In a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking her audit procedures, she discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Susannah's BEST response to these findings?

A. Susannah should Immediately report her findings to the secunties regulators
B. Susannah should not disclose her findings to any other parties due to client confidentiality.
C. Susannah should report her findings to the audit committee of the board of directors.
D. Susannah should confront management with her audit findings and try to get a confession.

Answer: C

Explanation:
* Fraud Discovered During an Audit:
* Under ISAs, auditors must communicate findings of fraud to the appropriate governance body, such as the audit committee or board of directors.
* This ensures accountability and allows the organization to take appropriate remedial action.
* Analysis of Other Options:
* A. Confront management: This could compromise the investigation and is not the auditor's role.
* B. Report to regulators: Not immediately required unless legal reporting obligations apply.
* D. Confidentiality: Confidentiality rules allow communication with governance bodies as part of the audit process.
* Conclusion:Reporting findings to the audit committee aligns with ISA requirements and best practices.
References:International Standards on Auditing (ISA) 240: Auditor's Responsibilities Relating to Fraud.

NEW QUESTION # 163
......

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CFE-Fraud-Prevention-and-Deterrence Exam Questions Fee & CFE-Fraud-Prevention-and-Deterrence Exam Prep

2025 CFE-Fraud-Prevention-and-Deterrence Exam Questions Fee 100% Pass | Reliable CFE-Fraud-Prevention-and-Deterrence Exam Prep: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q158-Q163):

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