Acfe examstopics certified Fraud Examiner Cfe-fraud-prevention-and-deterrence Reddit Questions by Hermione q141 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:	hermione

Question 60

Management at Alpha Company is developing a corporate compliance program. To ensure that the program will be effective, management should both incentivize employees for their compliance and discipline them for any violations.

Options:

True

False

Discussion

Question 61

Alicia, 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 Alicia’s consideration of fraud during this engagement?

Options:

In conducting the audit, Alicia’s objectives are likely narrower than those of a private-sector financial statement audit.

Alicia must comply with the requirements found in International Standard on Auditing 240 as they apply to both private- and public-sector audits.

Alicia should focus on potential fraud and does not need to consider the possibility of abuse or other misconduct during the audit engagement.

If Alicia identifies fraud during the audit engagement, she must immediately withdraw from the engagement.

Discussion

Question 62

Which of the following choices is an example of an anti-fraud control that is primarily detective in nature?

Options:

Continuous audit techniques

Separation of employee duties

Employee background checks

Hiring policies and procedures

Discussion

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Question 63

Which of the following statements is MOST ACCURATE regarding an organization's fraud risk management program?

Options:

Formal sanctions for intentional noncompliance should be kept private and only shared if a party absolutely needs to know.

All employees at the organization should be responsible for monitoring compliance with the program.

Punishment for intentional noncompliance should be individualized based on the offender's personal circumstances.

Systems to monitor and identify breaches in compliance must be included in the fraud risk management program.

Discussion