Acfe passleader pdf Cfe-fraud-prevention-and-deterrence Study Guide by Lauren q85 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:	lauren

Question 40

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 41

According to ACFE research, which of the following is TRUE regarding the three major categories of occupational fraud?

Options:

Identity theft is both the most common and costliest category of occupational fraud.

Asset misappropriation schemes are the most common category of occupational fraud.

Corruption schemes are the costliest category of occupational fraud.

Financial statement fraud schemes are the most common category of occupational fraud.

Discussion

Question 42

According to criminologist Charles McCaghy, which of the following is the most compelling factor behind deviance by organizations?

Options:

Executive failures

Excessive regulatory requirements

Profit pressure

Unethical corporate culture

Discussion

Question 43

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

Discussion

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