Acfe certsexpert download Full Version Cfe-fraud-prevention-and-deterrence Exam by Aliza q42 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:	330 Q&A's	Shared By:	aliza

Question 92

Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

Options:

Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.

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.

Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program’s effectiveness.

Management should tailor the detailed objectives of the fraud risk management program to the organization ' s specific needs and goals.

Discussion

Question 93

According to International Organization for Standardization (ISO) 31000:2018, an effective and efficient risk management program contains all of the following principles EXCEPT:

Options:

The program takes human and cultural factors into account.

The program is static and consistent, even during times of organizational change.

The program facilitates continuous improvement.

The program is customized and proportionate to the organization ' s operations and objectives.

Discussion

Question 94

Based on research regarding the criminogenic tendencies of organizations, employees are more likely to engage in fraudulent behavior when given a direct order to do so by a superior due to an inherent desire to obey people in positions of authority.

Options:

True

False

Discussion

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Question 95

Which of the following is BEST classified as a type of external fraud risk?

Options:

Collusion between contractors

Adding ghost employees to payroll

Reporting revenue in the wrong period

Embezzling incoming customer payments