Quiz ACFE - High-quality CFE-Fraud-Prevention-and-Deterrence Testdump
Quiz ACFE - High-quality CFE-Fraud-Prevention-and-Deterrence Testdump
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CFE-Fraud-Prevention-and-Deterrence practice exam enables applicants to practice time management, answer strategies, and all other elements of the final Certified Fraud Examiner - Fraud Prevention and Deterrence Exam (CFE-Fraud-Prevention-and-Deterrence) certification exam and can check their scores. The exhaustive report enrollment database allows students to evaluate their performance and prepare for the Certified Fraud Examiner - Fraud Prevention and Deterrence Exam (CFE-Fraud-Prevention-and-Deterrence) certification exam without further difficulty.
Professionals who earn the CFE-Fraud-Prevention-and-Deterrence Certification Exam are recognized as experts in the field of fraud prevention and deterrence. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification demonstrates a professional's commitment to ethical conduct, integrity, and excellence in the field of fraud examination. Employers often seek out professionals who have earned this certification, as it provides assurance that they have the skills and knowledge necessary to effectively manage fraud risks. Overall, the CFE-Fraud-Prevention-and-Deterrence Certification Exam is a valuable credential for professionals who are looking to advance their careers in the field of fraud examination and prevention.
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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q94-Q99):
NEW QUESTION # 94
The generation and use of relevant, quality information to support the functioning of internal control is a principle related to which component of the Committee of Sponsoring Organizations of the Treadway Commissions (COSO) Internal Control-Integrated Framework (the Framework)?
- A. Control environment
- B. Information and communication
- C. Risk assessment
- D. Monitoring
Answer: C
NEW QUESTION # 95
Gray, an independent Certified Fraud Examiner (CFE), was hired by Green, president of the ABC Corporation, to investigate allegations that one of ABC's employees is taking kickbacks. During the investigation. Gray teams that Green is involved in an unrelated fraud. Under the ACFE Code of Professional Ethics. Gray should:
- A. Tell the company's board of directors about Green.
- B. Resign from the engagement
- C. Report Green to law enforcement
- D. Not disclose the information about Green.
Answer: A
NEW QUESTION # 96
Which of the following is one of the components of the Committee of Sponsoring Organizations of the Treactway Commission's (COSO) Enterprise Risk Management-Integrating with Strategy and Performance?
- A. Compliance
- B. Review and revision
- C. Event avoidance
- D. Risk tolerance
Answer: D
NEW QUESTION # 97
International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the establishment of anti-fraud internal controls within an organization.
- A. False
- B. True
Answer: A
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.
NEW QUESTION # 98
In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?
- A. Punishment
- B. None of the above
- C. Negative reinforcement
- D. Positive reinforcement
Answer: A
Explanation:
* Understanding Behavioral Responses:
* Positive reinforcement: Increases desired behavior by providing rewards.
* Negative reinforcement: Increases desired behavior by removing an unfavorable condition.
* Punishment: Reduces undesired behavior by introducing a negative consequence or removing a positive condition.
* Application to the Scenario:
* Demotion is a punitive action designed to discourage the employee's poor performance, making it an example of punishment.
* Conclusion:The manager's action aligns with the concept of punishment.
References:ACFE guidance on behavioral theory and management practices.
NEW QUESTION # 99
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