VALID CFE-FRAUD-PREVENTION-AND-DETERRENCE GUIDE EXAM - CFE-FRAUD-PREVENTION-AND-DETERRENCE ACTUAL QUESTIONS & CFE-FRAUD-PREVENTION-AND-DETERRENCE EXAM TORRENT

Valid CFE-Fraud-Prevention-and-Deterrence Guide Exam - CFE-Fraud-Prevention-and-Deterrence Actual Questions & CFE-Fraud-Prevention-and-Deterrence Exam Torrent

Valid CFE-Fraud-Prevention-and-Deterrence Guide Exam - CFE-Fraud-Prevention-and-Deterrence Actual Questions & CFE-Fraud-Prevention-and-Deterrence Exam Torrent

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q42-Q47):

NEW QUESTION # 42
The Public Interest Oversight Board (PIOB) is the global body responsible for establishing international corporate governance standards.

  • A. True
  • B. False

Answer: B


NEW QUESTION # 43
The objectives of a fraud risk management program include:

  • A. Limiting the damage caused by fraud occurrences
  • B. Punishing fraud perpetrators
  • C. All of the above
  • D. Proactively identifying fraud risks

Answer: C

Explanation:
* Objectives of a Fraud Risk Management Program:
* A. Proactively identifying fraud risks: A fundamental goal is to identify and assess potential fraud risks to implement preventative measures.
* B. Limiting the damage caused by fraud occurrences: Programs should have mechanisms in place to detect and respond to fraud promptly to minimize harm.
* C. Punishing fraud perpetrators: Punishment serves as both a deterrent and a means of reinforcing the organization's commitment to ethical behavior.
* Comprehensive Objective Coverage:
* Effective fraud risk management includes preventative, detective, and corrective measures.
* Conclusion:All the listed objectives are essential components of a fraud risk management program.
References:ACFE guidelines on designing and implementing fraud risk management programs.


NEW QUESTION # 44
Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?

  • A. Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
  • B. Including ethics-based metrics as a component of performance evaluations
  • C. Establishing loosely defined job descriptions that allow employees flexibility in their roles
  • D. Tying employee compensation to reasonable organizational performance goals

Answer: C

Explanation:
* Fraud Prevention Through Performance Management:Performance measurement and management programs can play a role in preventing fraud by ensuring accountability, setting ethical expectations, and reinforcing organizational goals.
* Analysis of Options:
* A. Ethics-based metrics: Encourages accountability and reduces fraud risks.
* B. Regular training: Ensures employees are competent, reducing errors and opportunities for fraud.
* D. Reasonable performance goals: Prevents pressure to commit fraud by setting realistic benchmarks.
* C. Loosely defined job descriptions: This creates ambiguity, reduces accountability, and increases the risk of fraud, making it ineffective.
* Conclusion:Option C is not an effective way to prevent fraud.
References:ACFE fraud prevention strategies and organizational best practices.


NEW QUESTION # 45
In the area of criminological theory, deterrence is the theory that tries to prevenl crime by using the threat of criminal sanctions.

  • A. False
  • B. True

Answer: B

Explanation:
Deterrence Theory in Criminology:
* This theory posits that crime can be prevented by making the potential consequences severe enough to deter individuals from offending. It emphasizes the certainty, severity, and swiftness of punishment.
Why A is Correct:
* The threat of criminal sanctions is a cornerstone of deterrence theory, designed to reduce crime by increasing the perceived risks and consequences.
References:
* Criminological studies and fraud deterrence strategies emphasize the effectiveness of deterrence in reducing criminal behavior.


NEW QUESTION # 46
In a company with all of the following parties, who should have primary responsibility for the oversight of the organization s compliance program?

  • A. The chief ethics officer
  • B. Internal audit
  • C. General counsel
  • D. The board of directors

Answer: D


NEW QUESTION # 47
......

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