Acfe transcender certified Fraud Examiner Cfe-fraud-prevention-and-deterrence Exam Questions And Answers Pdf by Timur q56 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:	330 Q&A's	Shared By:	timur

Question 72

According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud,

while_________schemes are the MOST COSTLY form of occupational fraud.

Options:

Asset misappropriation; corruption

Corruption, asset misappropriation

Financial statement fraud: corruption

Asset misappropriation: financial statement fraud

Discussion

Question 73

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

Options:

Inform employees that the names of all individuals who report misconduct will be shared with the organization ' s management and law enforcement.

Inform employees that they will be held accountable for reporting any tips that cannot be verified.

Inform employees that they are required to report any information about suspected fraud only to their direct supervisor.

Inform employees that they can make their report anonymously (where permitted by law).

Discussion

Question 74

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal control as:

Options:

A process implemented to review how well the organization’s risk management capabilities have increased value over time and how they will continue to drive value for the organization

A process, effected by an entity’s board of directors, management, and other personnel,designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance

A process involving personnel at all levels of the organization that aims to eliminate all uncertainty and risk while also ensuring the achievement of organizational goals

A process aimed at proactively identifying, evaluating, and addressing an organization ' s vulnerabilities to fraud by both internal and external sources

Discussion

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Question 75

The objective of anti-fraud controls is to:

Options:

Completely eliminate inherent fraud risk.

Reduce the inherent fraud risk to a level that is significantly smaller than the residual fraud risk.

Completely eliminate residual fraud risk

Reduce the residual fraud risk to a level that is significantly smaller than the inherent fraud risk