Acfe 2cram all Cfe-fraud-prevention-and-deterrence Test Inside Acfe Questions by Silas q127 vce pdf

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Exam Name:	Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Code:	CFE-Fraud-Prevention-and-Deterrence Dumps
Vendor:	ACFE	Certification:	Certified Fraud Examiner
Questions:	255 Q&A's	Shared By:	silas

Question 20

Which of the following statements Is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

Options:

Fraud examiners should not relax their skeptical attitudes under any circumstances.

Professional skepticism involves maintaining a mindset that no fraud has occurred

Fraud examiners should form the engagement hypothesis without regard to the nature of the assignment

Professional skepticism can be dispelled only by evidence

Discussion

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Question 21

Which of the following is LEAST LIKELY to be a factor that directors and management should consider when developing a corporate governance framework for an organization?

Options:

The organization's cultural environment

The organization's legal and regulatory environment

The organization's physical operating environment

The organization's ethical environment

Discussion

Question 22

Josie is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While conducting her audit procedures, she discovers evidence that Carissa, the company’s chief financial officer, has been fraudulently manipulating the financial statements. Which of the following is Josie’s BEST response to these findings?

Options:

Josie should report her findings to those charged with governance of the organization.

Josie should not disclose her findings to anyone until after she has conducted a full investigation.

Josie should immediately report her findings to the local media.

Josie should confront Carissa with her audit findings and try to get a confession.

Discussion

Question 23

Christopher is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While conducting his audit procedures, he discovers evidence of a fraud involving Jeffrey, the company’s chief executive officer. Which of the following is Christopher’s BEST response to these findings?

Options:

Christopher should immediately report his findings to the relevant government authority.

Christopher should report his findings to those charged with governance of the organization.

Christopher should confront Jeffrey with his audit findings and try to get a confession.

Christopher should not disclose his findings to any other parties due to legal liability.