Acfe exams4sure pass Cfe-fraud-prevention-and-deterrence Exam Guide by Preston q56 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:	preston

Question 24

To reinforce an anti-fraud culture, it is BEST for an organization ' s management to:

Options:

Use a checklist of initiatives to ensure that all the elements of a strong corporate culture are in place.

Demonstrate the same ethical behavior required of individuals at lower levels of the company.

Discipline any employees who question their direct supervisor’s behavior or policies.

Discourage employees from voicing concerns regarding senior leadership ' s actions or decisions.

Discussion

Question 25

The availability of suitable targets, absence of capable guardians, and presence of motivated offenders are the three most important elements that influence crime according to which of the following criminological theories?

Options:

Conditioning theory

Routine activities theory

Rational choice theory

Social control theory

Discussion

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Question 26

Gian is a manager at Ram Co. and is tasked with building the company ' s fraud risk management program. As a starting point, Gian wants to formally define the program ' s objectives. Which of the following is TRUE regarding the process of defining the objectives of the fraud risk management program?

Options:

Gian must ensure that the company ' s investment in the fraud risk management program outweighs the benefit of those controls.

When expressing the organization ' s risk appetite, Gian should do so without regard to the company ' s culture or operations.

Gian must assign both a quantitative and qualitative measure to the company ' s risk appetite to accurately measure the program ' s effectiveness.

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

Discussion

Question 27

Aaron, a government auditor, is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions. Which of the following is TRUE regarding Aaron’s consideration of fraud during this engagement?

Options:

Aaron’s audit objectives are likely narrower than those of a private-sector financial statement audit.

Aaron should remain alert for fraud but does not need to consider the potential for abuse or other misconduct during the audit engagement.

Aaron likely does not have the ability to withdraw from the engagement, even if fraud is identified during the audit.

Aaron does not need to comply with the requirements found in International Standard on Auditing 240, as they do not apply to the engagement.