Acfe pass4success newly Released Cfe-fraud-prevention-and-deterrence Exam Pdf by Inaya q28 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:	inaya

Question 8

International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the establishment of anti-fraud internal controls within an organization.

Options:

True

False

Discussion

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Question 9

Which of the following is TRUE regarding the components of the Committee of Sponsoring Organizations of the Treadway Commission ' s (COSO) Internal Control—Integrated Framework (the Framework)?

Options:

Determining the effectiveness of an organization ' s internal control system involves assessing whether all of the identified components are in place and functioning effectively.

Determining the effectiveness of an organization ' s internal control system involves assessing whether the identified components meet minimum legal and compliance requirements.

Independent oversight is one of the primary components of internal control identified in the Framework.

The Framework identifies ten components of internal control that must all be in place for the internal control system to be effective.

Discussion

Question 10

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:

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

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

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

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

Discussion

Question 11

Management at ABC Corp. is assessing the company ' s ethical tone and how it affects the organization ' s fraud risk. To MOST EFFECTIVELY reinforce an anti-fraud culture, management should:

Options:

Use a checklist of initiatives to make sure all the elements of a strong tone at the lop are in place

Create an environment in which employees are dissuaded from challenging management ' s decisions

Visibly adhere to the same set of ethics policies that is required of all employees

All of the above