ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence : CFE-Fraud-Prevention valid dump

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:

1. Which of the following statements regarding best practices that organizations can take to protect and support whistleblowers is MOST ACCURATE?

A) Organizations should emphasize that rules regarding whistleblower protections are only intended for lower level employees who might be more vulnerable to retaliation.
B) Organizations should publicize their whistleblower procedures internally but should avoid communicating any procedural information to parties outside of the organization.
C) Organizations should establish formal consequences that are to be imposed upon employees at the company who retaliate against a whistleblower.
D) Organizations should implement a clear whistleblower policy that lists out every type of misconduct that has ever been reported at the company.

2. "Crimes of the Middle Classes" finds that all the following factors have contributed to the rising problem of economic crime EXCEPT:

A) The economy's decreased reliance on credit and a decline in personal debt.
B) The increase in funds available from government assistance programs.
C) Media sources sending the message that no one has to settle for second best.
D) Advancement of information technologies increasing the opportunity for misconduct.

3. Article II of the ACFE Code of Professional Ethics prohibits illegal or unethical conduct, but It allows exceptions for unknowing violations of the law.

A) False
B) True

4. An employee who previously received excellent performance evaluations suddenly begins living far beyond known financial means. What should management consider?

A) The behavior proves fraud has occurred
B) The behavior may represent a fraud red flag requiring further attention
C) The behavior is irrelevant to fraud risk
D) The employee should be terminated immediately

5. The internal auditor's fraud-related responsibilities include which of the following?

A) Overseeing management's actions to manage fraud risks
B) Attesting that the organization's financial statements are free of material misstatements caused by fraud
C) Evaluating whether management is actively retaining responsibility for oversight of the fraud risk management program
D) Reporting to regulators regarding the entity's vulnerability to fraud

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