Vendor: ACFE
Certifications: ACFE Certifications
Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence
Exam Code: CFE-FRAUD-PREVENTION-AND-DETERRENCE
Total Questions: 100 Q&As
Last Updated: Mar 16, 2025
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VCE
ACFE CFE-FRAUD-PREVENTION-AND-DETERRENCE Last Month Results
CFE-FRAUD-PREVENTION-AND-DETERRENCE Q&A's Detail
Exam Code: | CFE-FRAUD-PREVENTION-AND-DETERRENCE |
Total Questions: | 100 |
CertBus Has the Latest CFE-FRAUD-PREVENTION-AND-DETERRENCE Exam Dumps in Both PDF and VCE Format
CFE-FRAUD-PREVENTION-AND-DETERRENCE Online Practice Questions and Answers
Which of the following is FALSE regarding G20/OECD Principles of Corporate Governance (the Principles)?
A. The Principles state that an entity's corporate governance framework should ensure the equitable treatment of all shareholders
B. The Principles state that an entity's corporate governance framework should encourage active cooperation between corporationfiand stakeholders in creating wealth.
C. The Principles are required to be implemented by all corporations in the jurisdictions that have officially adopted them
D. The Principles are intended to be applicable in both developed economies and emerging markets
Which of the following is NOT a way that an organization's fraud risk assessment should be incorporated into the audit process''
A. It should be used to replace the auditor's own identification and assessment of fraud risks.
B. It should be used to assess whether there is a moderate-to-high risk of management override of internal controls within the moderate-to-high fraud risk areas
C. It should be used to increase awareness in the development of audit programs for areas that have been identified as having a moderate-to-high risk of fraud.
D. It should be used to design audit tests to evaluate whether the controls are operating effectively
Which of the following is FALSE regarding the discussion about the financial statements susceptibility to fraud that auditors are required to have under International Standard on Auditing (ISA) 240?
A. A The audit team should discuss how management could conceal fraud
B. B. The audit team should consider factors that provide the opportunity for fraud.
C. The audit team should focus solely on how the company's assets could be misappropriated
D. The audit team should consider whether the organizational culture might enable the rationalization of fraud
According to behaviorists such as B F Skinner, which of the following scenarios is mostly likely to occur when an undesired behavior is punished?
A. The behavior will be permanently suppressed
B. The behavior will return when punishment ceases
C. The behavior will occur more frequently.
D. The behavior will not be affected by the punishment
Which of the following is NOT a purpose served by a professional organization s code of conduct?
A. It provides more direct solutions to professional ethical dilemmas than might exist under general ethical principles
B. It serves as a reference and benchmark for ethical guidance
C. It provides clear answers to all ethical dilemmas the organization s members might face
D. It facilitates practical enforcement and profession-wide internal discipline
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