ACFE CFE-Fraud-Prevention-and-Deterrence Dumps - Certified Fraud Examiner - Fraud Prevention and Deterrence Exam PDF Sample Questions

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Exam Code:
CFE-Fraud-Prevention-and-Deterrence
Exam Name:
Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
141 Questions
Last Update Date : 21 May, 2024
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Sample Questions

Realexamdumps Providing most updated Certified Fraud Examiner Question Answers. Here are a few sample questions:

ACFE CFE-Fraud-Prevention-and-Deterrence Sample Question 1

Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.


Options:

A. True
B. False

Answer: B

ACFE CFE-Fraud-Prevention-and-Deterrence Sample Question 2

Which of the following statements regarding document retention policies (DRPs) is TRUE?


Options:

A. Document retention policies do not need to include protocols for preserving electronic documents as most IT systems automatically preserve copies of such data
B. When establishing a document retention policy, management should consider any industry-specific rules for documenting and regaining records
C. An effective document retention policy permits the organization to continue the destruction of documents when faced with potential litigation
D. All of the above

Answer: E

ACFE CFE-Fraud-Prevention-and-Deterrence Sample Question 3

The theory of differential association is used frequently to explain white-collar criminality Which of the following is NOT one of the assertions or principles of differential association?


Options:

A. Criminal behavior is learned from other people in a process of communication
B. Criminal behavior is learned using the same mechanisms as other learning
C. Criminal behavior is acquired through participation with intimate personal groups
D. The process of learning criminal behavior Is the same as pure imitation

Answer: D

ACFE CFE-Fraud-Prevention-and-Deterrence Sample Question 4

In the context of fraud examination, integrity requires all of the following EXCEPT:


Options:

A. Subordination of desires for personal gain to the interests of clients, employers, and the public
B. Avoidance of differences of opinion
C. Independence of mental attitude
D. An ability to analyze situations where no professional rules are specifically applicable and determine right from wrong

Answer: C

ACFE CFE-Fraud-Prevention-and-Deterrence Sample Question 5

Which of the following is FALSE regarding fraud examiners responsibilities under the ACFE Code of Professional Ethics?


Options:

A. Confidential information provided to fraud examiners by their clients is considered privileged and therefore legally exempt from disclosure in all circumstances
B. In determining what information to include in a fraud examination report, fraud examiners should try to decide what users will consider important and material
C. If fraud examiners become aware of a situation that might appear to others as though they have a conflict of interest they should immediately disclose the situation to company management
D. Fraud examiners must obtain and document evidence in a manner that ensures that the chain of custody is preserved

Answer: C

ACFE CFE-Fraud-Prevention-and-Deterrence Sample Question 6

Consistently punishing perpetrators can be an effective fraud prevention mechanism.


Options:

A. True
B. False

Answer: C


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