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ACFE Updated CFE-Fraud-Prevention-and-Deterrence Exam Questions and Answers by cian

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview :

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: cian
Question 68

Helene has been working at WPX Corp. for nine years and has only received a small pay increase. She takes some of the company’s products from the warehouse and sells them online, reasoning that the company owes her the extra money for years of underpaid service. This situation BEST illustrates which component of the Fraud Triangle?

Options:

A.

Integrity lapse.

B.

Opportunity.

C.

Financial pressure.

D.

Rationalization.

Discussion
Question 69

Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. " What will my spouse think if they find out? "

Options:

A.

Social control theory

B.

Operant theory

C.

Cognitive theory

D.

Behavioral theory

Discussion
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Question 70

At the end of an engagement, a Certified Fraud Examiner (CFE) might provide a report to their client about the information uncovered during the investigation. Which of the following statements is TRUE regarding the potential privilege that applies to this report?

Options:

A.

A fraud examiner ' s report is considered privileged information and is therefore protected from being legally demanded by outside parties.

B.

A fraud examiner ' s report may be privileged from disclosure in certain circumstances, but it does not have an absolute legal privilege.

C.

A fraud examiner ' s report is privileged from disclosure by anyone other than the client.

D.

A fraud examiner ' s report is only privileged from disclosure if the author is also a professional legal advisor.

Discussion
Question 71

Which of the following scenarios is LEAST LIKELY to be considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

Options:

A.

Lori accepts an assignment to infiltrate her employer and transmit inside information to a competitor.

B.

Ren undertakes an external engagement that requires him to work outside the normal work hours of his primary employer.

C.

DeVon undertakes engagements for both sides in a case of an alleged fraudulent warranty scheme.

D.

Karen accepts an assignment to search for fraud indicators at an organization in which she is an undisclosed partner.

Discussion
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