Acfe braindumps2go cfe-fraud-prevention-and-deterrence Leak Questions by Pola 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:	284 Q&A's	Shared By:	pola

Question 48

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.

Discussion

Question 49

Timothy, a new Certified Fraud Examiner (CFE), has been tasked with his first fraud examination engagement. To exercise appropriate professional skepticism as he conducts the engagement, Timothy should:

Options:

Begin the engagement with the belief that no fraud has occurred.

Maintain a skeptical attitude throughout the entire engagement even if the evidence shows no signs of fraudulent activity.

Maintain professional skepticism that can only be dispelled by evidence.

Form the engagement hypothesis without consideration for the nature of the assignment.

Discussion

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Question 50

According to ACFE research, the most common method for detecting occupational fraud is:

Options:

Tips

Internal audit

External audit

Management review

Discussion

Question 51

Which of the following statements regarding best practices that organizations can take to protect and support whistleblowers is MOST ACCURATE?

Options:

Organizations should emphasize that rules regarding whistleblower protections are only intended for lower level employees who might be more vulnerable to retaliation.

Organizations should implement a clear whistleblower policy that lists out every type of misconduct that has ever been reported at the company.

Organizations should publicize their whistleblower procedures internally but should avoid communicating any procedural information to parties outside of the organization.

Organizations should establish formal consequences that are to be imposed upon employees at the company who retaliate against a whistleblower.