Acfe exams4sure complete Cfe-fraud-prevention-and-deterrence Materials by Payton q14 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:	payton

Question 88

Which of the following Is NOT considered a conflict of Interest that Is prohibited under the ACFE Code of Professional Ethics?

Options:

Undertaking an engagement that decreases the fraud examiner ' s ability to perform their duties for their full-time employer

Accepting an assignment to assess red flags of fraud at an organization in which the fraud examiner is a partner, provided the fraud examiner ' s ownership interest is disclosed

Undertaking engagements for both sides in a case of an alleged product substitution scheme

Accepting an assignment to secretly infiltrate the fraud examiner ' s employing organization and transmit inside information to another party

Discussion

Question 89

(Which of the following is FALSE regarding an organization’s anti-fraud policy?)

Options:

To avoid legal problems in terminating employees, the anti-fraud policy should include specific examples of fraud.

One of the most important considerations in developing the anti-fraud policy is to ensure that every allegation is managed uniformly.

A detailed anti-fraud policy can make it more difficult to investigate and punish employees who commit fraud and other dishonest acts.

Management should consult legal counsel regarding any necessary legal considerations in developing the anti-fraud policy.

Discussion

Question 90

Which of the following scenarios would MOST LIKELY be considered a violation of the ACFE Code of Professional Ethics?

Options:

Grace, a CFE, uncovered internal control deficiencies that were material but unrelated to the financial statement fraud she was investigating. In her final report to management, Grace included information about the deficiencies despite their being unrelated to the situation she was hired to investigate.

Eric, a CFE, accepted a fraud examination assignment and then instructed his employee to assess the company’s accounts receivable for indications of fraud. He accepted the employee’s work that showed no evidence of fraud without conducting his own assessment. However, the employee missed some key information, causing Eric to fail to uncover a costly fraud scheme.

Mae, a CFE, was hired by a client to conduct a fraud examination but found nothing unusual. A year later, she received a legal order from the local prosecutor ' s office to provide the client’s file. Mae complied with the court order despite not having the client ' s authorization to provide the file.

All of the above are violations.

Discussion

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Question 91

In Ihe context of fraud examination, integrity requires all of the following EXCEPT:

Options:

An ability to analyze situations where no professional rules are specifically applicable and determine right from wrong

Subordination of desires for personal gain to the interests of clients, employers, and the public

Independence of mental attitude

Avoidance of differences of opinion