Acfe how2pass cfe-fraud-prevention-and-deterrence Exam Lab Questions by Chiara q113 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:	284 Q&A's	Shared By:	chiara

Question 52

Luis, the internal audit manager for Oak Corporation, is working to formally incorporate the company ' s fraud risk assessment into its audit process. Which of the following is NOT a way that Oak ' s audit team should use the fraud risk assessment process and results as part of their audits?

Options:

To inform the development of audit programs for areas that have been identified as having a high risk of fraud.

To confirm whether there is conclusive evidence that fraud is occurring within the company.

To validate whether the organization is appropriately managing moderate-to-high fraud risks.

To design audit tests to evaluate whether fraud risk controls are operating effectively.

Discussion

Question 53

Cho, an internal auditor, and Pierre, a sales manager, have had several disagreements about the sales tactics used by Pierre ' s team. Cho has just been told that she will lead the company ' s fraud risk assessment. During the fraud risk assessment, Cho should:

Options:

Automatically designate the sales function as a high-risk area.

Include her disagreements with Pierre as a factor when assessing the risk of fraud in the sales function.

Confront Pierre about the disagreements and discuss how they increase the company ' s risk of fraud.

Request that someone else perform the fraud risk assessment work that is related to the sales function ' s activities.

Discussion

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Question 54

Mary is charged with implementing a fraud reporting program on behalf of her organization. Which of the following is a best practice that Mary should follow to ensure that the program is successful?

Options:

Mary should inform employees that the names of all individuals who report misconduct will be shared with the organization ' s governing body and law enforcement.

Mary should inform employees that they are required to report any information about potential fraud directly and only to their immediate supervisor.

Mary should inform employees of the precise methods for reporting potential fraud, such as completing an online form.

Mary should inform employees that they will be held accountable for reporting tips that cannot be verified.

Discussion

Question 55

Based on research regarding the criminogenic nature of organizations, employees with strong personal values and ethics will always disobey a superior ' s direct order to engage in fraudulent behavior, despite an inherent desire to obey authority figures.

Options:

True

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