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Free PDF Quiz 2025 ACFE CFE-Fraud-Prevention-and-Deterrence Fantastic Exam Collection

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ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is a globally recognized certification that is designed to equip professionals with the skills and knowledge necessary to prevent, detect, and deter fraud. CFE-Fraud-Prevention-and-Deterrence exam is offered by the Association of Certified Fraud Examiners (ACFE), a leading organization in the field of fraud examination and prevention. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is highly respected and sought after by organizations across various industries, as it demonstrates a professional's ability to effectively manage fraud risks.

ACFE CFE-Fraud-Prevention-and-Deterrence Exam is a certification exam offered by the Association of Certified Fraud Examiners (ACFE). CFE-Fraud-Prevention-and-Deterrence exam is designed for professionals who are responsible for fraud prevention and deterrence in their organizations. The CFE-Fraud-Prevention-and-Deterrence Exam covers a wide range of topics, including fraud prevention strategies, internal controls, risk management, and investigation techniques.

The CFE-Fraud-Prevention-and-Deterrence certification is highly regarded in the field of fraud prevention and detection. It is recognized by employers and clients as a mark of expertise and professionalism. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is also highly valued by professionals who are looking to advance their careers in this field. It can open up new opportunities for career growth and advancement.

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q166-Q171):

NEW QUESTION # 166
Having specialized departments within a company often increases the overall risk ot traud by the organization.

A. True
B. False

Answer: A

Explanation:
* Risks Associated with Specialized Departments:
* While specialization improves efficiency, it can create silos that hinder communication, coordination, and oversight, increasing fraud risk.
* Isolated departments may lack cross-functional checks and balances.
* Conclusion:Specialized departments often increase fraud risk if not managed with proper controls and oversight.

NEW QUESTION # 167
During a fraud risk assessment, the assessment team is seeking information on the ethical tone set by upper and middle managers. The team members determine that, for this task, they would like to get candid one-on- one feedback from employees away from their peers. Which of the following techniques would be most helpful for them to use in gathering this information?

A. Focus groups
B. Anonymous feedback mechanisms
C. Surveys
D. Interviews

Answer: D

Explanation:
* Purpose of the Task:
* The team seeks candid feedback on ethical tone, which requires a confidential and direct interaction method.
* Comparison of Techniques:
* A. Interviews: Effective for obtaining one-on-one feedback in a private setting.
* B. Focus groups: Group dynamics may inhibit candid responses due to peer pressure.
* C. Anonymous feedback mechanisms: These provide insights but lack the depth and follow-up opportunities of interviews.
* D. Surveys: While useful for broad input, surveys are less effective for detailed exploration of ethical tone.
* Conclusion:Interviews are the most helpful technique for gathering one-on-one candid feedback.

NEW QUESTION # 168
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines____________ as
"a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

A. Fraud risk management
B. Risk assessment
C. Corporate compliance
D. Internal control

Answer: D

Explanation:
* COSO Definition of Internal Control:
* COSO defines internal control as a process executed by an entity's board, management, and personnel to provide reasonable assurance about achieving objectives in operations, reporting, and compliance.
* Analysis of Options:
* A. Corporate compliance: Corporate compliance focuses on adhering to laws and regulations, not the broader operational objectives.
* B. Fraud risk management: This is a component of internal control, not its definition.
* C. Risk assessment: This is a step within the internal control process but not the overarching process.
* D. Internal control: Matches the COSO definition accurately.
* Conclusion:Internal control is the correct answer as defined by COSO.
References:COSO Internal Control Framework documentation.

NEW QUESTION # 169
According to the authors of Crimes of the Middle Classes, all of the following factors have contributed to the rising problem of economic crime EXCEPT:

A. The economy's increased reliance on credit
B. The increased constraints of the regulatory environment for businesses
C. The increased opportunity for wrongdoing as a result of advancing information technologies
D. The continued pressures of a culture that rewards affluence and success

Answer: B

NEW QUESTION # 170
The availability of suitable targets, absence of capable guardians, and presence of motivated offenders are the three most important elements that influence crime according to which of the following criminological theories?

A. Social control theory
B. Conditioning theory
C. Rational choice theory
D. Routine activities theory

Answer: D

Explanation:
* Elements of Routine Activities Theory:
* This theory posits that crime occurs when three elements converge:
* Availability of suitable targets.
* Absence of capable guardians.
* Presence of motivated offenders.
* Analysis of Other Options:
* A. Conditioning theory: Focuses on learned behaviors through reinforcement.
* C. Rational choice theory: Examines decision-making processes of offenders.
* D. Social control theory: Relates to societal bonds preventing deviant behavior.
* Conclusion:Routine activities theory best explains the convergence of these elements leading to crime.
References:Criminological theories referenced in ACFE study materials.

NEW QUESTION # 171
......

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