CFE-FRAUD-PREVENTION-AND-DETERRENCE LATEST EXAM PAPERS & PRACTICE CFE-FRAUD-PREVENTION-AND-DETERRENCE TEST

CFE-Fraud-Prevention-and-Deterrence Latest Exam Papers & Practice CFE-Fraud-Prevention-and-Deterrence Test

CFE-Fraud-Prevention-and-Deterrence Latest Exam Papers & Practice CFE-Fraud-Prevention-and-Deterrence Test

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Free PDF Quiz 2025 ACFE Pass-Sure CFE-Fraud-Prevention-and-Deterrence: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Latest Exam Papers

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ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is widely recognized as one of the most prestigious credentials in the field of fraud prevention and detection. Earning this certification can help professionals advance their careers, increase their earning potential, and demonstrate their commitment to ethical and professional standards. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification exam is challenging, but with the right preparation and study resources, professionals can successfully earn this valuable certification.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q68-Q73):

NEW QUESTION # 68
As part of her audit of ABC Corp . Rachel, a CPA. is identifying the risks of material misstatement due to fraud As part of this task, she should evaluate any unexpected relationships that she identified in performing analytical procedures.

  • A. False
  • B. True

Answer: B


NEW QUESTION # 69
The International Organization of Securities Commissions' (IOSCO) Principles for Auditor Oversight states that auditor oversight should involve a regular review process designed to ascertain whether audit firms adhere to quality control policies and procedures.

  • A. False
  • B. True

Answer: B


NEW QUESTION # 70
According to the Fraud Risk Management Guide, a joint publication by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the ACFE, under which principle should an organization communicate the expectations of those overseeing the fraud risk management program?

  • A. Fraud risk governance
  • B. Fraud risk management monitoring activities
  • C. Fraud control activities
  • D. Fraud investigation and corrective action

Answer: A


NEW QUESTION # 71
Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

  • A. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.
  • B. Management should tailor the detailed objectives of the fraud risk management program to the organization's specific needs and goals.
  • C. Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.
  • D. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.

Answer: A

Explanation:
* Defining Fraud Risk Management Objectives:
* Management should focus on tailoring objectives to the organization's needs, examining past fraud incidents, and balancing costs with benefits. Assigning a quantitative measure to risk appetite, while potentially useful, is not a requirement for effective fraud risk management.
* Analysis of Options:
* A. Examining previous frauds: This helps identify vulnerabilities and design controls.
* B. Balancing costs and benefits: Essential to ensure the program's efficiency and feasibility.
* D. Tailoring objectives: Necessary for aligning the program with organizational goals.
* Conclusion:Option C is false because assigning a quantitative measure to risk appetite is not mandatory in defining fraud risk management objectives.


NEW QUESTION # 72
ArtisanWare, Inc. is a retailer of high-end kitchen supplies. The company receives a very large order from EFG Company, a new customer in a different country that wants to pay on credit. Which of the following is MOST ACCURATE regarding the due diligence procedures that ArtisanWare should perform on EFG before proceeding with this transaction?

  • A. ArtisanWare should examine EFG's net worth as part of deciding whether to allow the purchase on credit.
  • B. ArtisanWare does not need to take any specific procedures to verify EFG's identity before accepting the transaction.
  • C. ArtisanWare should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination.
  • D. ArtisanWare only needs to undertake due diligence procedures if EFG conducts business in countries with known corruption risks.

Answer: A


NEW QUESTION # 73
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