Reliable CFE-Fraud-Prevention-and-Deterrence Exam Sims - CFE-Fraud-Prevention-and-Deterrence Reliable Exam Cram

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The benefits of passing the CFE-Fraud-Prevention-and-Deterrence exam are numerous. Individuals who hold this certification are highly sought after by employers in a variety of industries, including finance, banking, and accounting. Additionally, those who hold this certification are often able to command higher salaries and have more opportunities for career advancement.

The CFE-Fraud-Prevention-and-Deterrence certification exam is considered one of the most challenging examinations, requiring candidates to demonstrate a thorough understanding of fraud prevention and detection concepts, techniques, and procedures. CFE-Fraud-Prevention-and-Deterrence Exam consists of four sections: Fraud Prevention and Deterrence, Financial Transactions and Fraud Schemes, Investigation, and Law. Each section covers critical topics such as fraud risk assessment, internal controls, financial statement fraud, interview techniques, and legal considerations.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q46-Q51):

NEW QUESTION # 46
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.
* References:
* ISA 240, "The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements".

NEW QUESTION # 47
Effectively documenting and communicating organizational hierarchies, including the proper flow of information, can be a helpful tool in preventing fraud

A. True
B. False

Answer: A

NEW QUESTION # 48
Which of the following is TRUE regarding the communication of the fraud risk assessment process?

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

Answer: B

NEW QUESTION # 49
Which of the following is a TRUE statement regarding fraud risks?

A. Inherent risks are risks that remain after efforts are made to mitigate fraud risk.
B. The objective of anti-fraud controls is to reduce the residual fraud risk to a level that is significantly lower than the inherent fraud risk.
C. The objective of anti-fraud controls is to completely eliminate the inherent fraud risk.
D. Residual risks are risks that are present before the effect of internal controls.

Answer: B

NEW QUESTION # 50
To be in compliance with the ACFE Code of Professional Ethics, fraud examiners must have:

A. An expert level of knowledge for every circumstance that might be encountered in a fraud examination
B. Sufficient resources to obtain the training needed to become an expert on all facets of fraud examinations
C. A Sufficient skill and knowledge to recognize when additional training or expert guidance is required
D. An expert level of experience for every circumstance that might be encountered in a fraud examination

Answer: B

NEW QUESTION # 51
......

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Reliable CFE-Fraud-Prevention-and-Deterrence Exam Sims - CFE-Fraud-Prevention-and-Deterrence Reliable Exam Cram

CFE-Fraud-Prevention-and-Deterrence Reliable Exam Cram, CFE-Fraud-Prevention-and-Deterrence Prep Guide

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q46-Q51):

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