Acfe selftestengine new Release Cfe-fraud-prevention-and-deterrence Certified Fraud Examiner Questions by Lilliana q14 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:	lilliana

Question 44

According to ACFE research, which of the following is TRUE regarding prosecutions of white-collar criminals?

Options:

The most common internal response to a substantiated fraud case is to terminate the employee.

Only a small percentage of perpetrators are punished when an organization handles a fraud case internally.

Most fraud cases are only handled internally and are not referred to law enforcement for prosecution.

The primary reason that organizations decline to prosecute fraud cases is a lack of evidence.

Discussion

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Question 45

Which of the following criminological theories states that individuals make a conscious decision to commit a crime and that crime can be deterred by reducing opportunities for criminal activity and increasing an individual ' s personal risk of being caught and punished?

Options:

Routine activities theory

Differential association theory

Rational choice theory

Social conflict theory

Discussion

Question 46

Harry is an internal auditor with ABC Company. Harry ' s supervisor, the chief audit executive (CAE), is the fraud risk assessment sponsor and has tasked Harry with drafting an email communication regarding ABC ' s upcoming fraud risk assessment process. Which of the following is a best practice that Harry should implement?

Options:

Harry should keep the communication private and only share it with executive management.

Harry ' s communication should encourage employees to participate in the assessment process.

Harry should find a generic template to use as the primary communication to the entire staff.

Harry ' s communication should be sent to the entire staff from his own email address.

Discussion

Question 47

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.