Acfe dumpskey certified Fraud Examiner Cfe-fraud-prevention-and-deterrence Full Course Free by Cian q85 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:	cian

Question 68

Terrel, a Certified Fraud Examiner (CFE), unknowingly violates the law one night. Which of the following statements about the ACFE Code of Professional Ethics is TRUE?

Options:

This conduct would be a violation of the ACFE Code of Professional Ethics only if Terrel knew the conduct was illegal.

This conduct would be a violation of the ACFE Code of Professional Ethics only if Terrel is arrested.

This conduct would not be a violation of the ACFE Code of Professional Ethics under any circumstances.

This conduct would be a violation of the ACFE Code of Professional Ethics.

Discussion

Question 69

Which of the following is one of the four recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

Options:

Provide adequate resources and authority to the internal audit function.

Have a mandatory independent finance committee.

Assign oversight of the hotline reporting program to company shareholders.

Develop a written charter for the audit committee.

Discussion

Question 70

Which of the following Is FALSE regarding a fraud risk assessment?

Options:

The assessment team should consider how employees behave as part of Its assessment

The assessment should be used to improve employee fraud awareness.

The designation of an area as being high risk does not conclusively mean that fraud is occurring there.

The objective of the assessment is to provide an estimate of the organization's fraud losses.

Discussion

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Question 71

In the context of a fraud examination, integrity requires which of the following:

Options:

Avoidance of differences of opinion on all material matters

Independence of mental attitude and avoidance of conflicts of interest

Prioritization of desires for personal gain over the interests of clients

Ability to conceal errors to preserve the reliability of the work performed