New ACFE CFE-Fraud-Prevention-and-Deterrence Practice Test - Get Ready With CFE-Fraud-Prevention-and-Deterrence Exam Dumps [2025]
New ACFE CFE-Fraud-Prevention-and-Deterrence Practice Test - Get Ready With CFE-Fraud-Prevention-and-Deterrence Exam Dumps [2025]
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Individuals who pass the Certified Fraud Examiner - Fraud Prevention and Deterrence Exam (CFE-Fraud-Prevention-and-Deterrence) certification exam demonstrate to their employers and clients that they have the knowledge and skills necessary to succeed in the industry. GetValidTest is aware that preparing with outdated Certified Fraud Examiner - Fraud Prevention and Deterrence Exam (CFE-Fraud-Prevention-and-Deterrence) study material results in a loss of time and money.
ACFE CFE-Fraud-Prevention-and-Deterrence (Certified Fraud Examiner - Fraud Prevention and Deterrence) Certification Exam is a widely recognized certification program that is designed to help professionals in the field of fraud examination and prevention. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification program is recognized globally and is designed to provide professionals with the necessary knowledge and skills to prevent, detect, and investigate fraud.
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CFE-Fraud-Prevention-and-Deterrence Best Study Material & New CFE-Fraud-Prevention-and-Deterrence Test Simulator
Taking the ACFE CFE-Fraud-Prevention-and-Deterrence practice test is very beneficial to clear the Certified Fraud Examiner - Fraud Prevention and Deterrence Exam CFE-Fraud-Prevention-and-Deterrence exam on the first try. You get awareness about the ACFE CFE-Fraud-Prevention-and-Deterrence real exam environment because the CFE-Fraud-Prevention-and-Deterrence Practice Exam has an actual exam-like pattern. Furthermore, the ACFE CFE-Fraud-Prevention-and-Deterrence practice test tracks and reports your performance.
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q40-Q45):
NEW QUESTION # 40
Which of the following is NOT a purpose served by a professional organization's code of conduct?
- A. It facilitates practical enforcement and profession-wide Internal discipline.
- B. It replaces the need for individuals to consult their own conscience.
- C. It provides more direct solutions to professional ethical dilemmas than might exist under general ethical principles
- D. It serves as a reference and benchmark for ethical guidance
Answer: B
Explanation:
* Purpose of a Code of Conduct:
* A professional code of conduct serves as a guideline for ethical behavior, provides benchmarks for decision-making, and facilitates enforcement within the profession.
* It does not replace the personal responsibility to exercise individual judgment and consult one's conscience.
* Analysis of Other Options:
* B, C, and D: These accurately describe the purposes of a professional code of conduct.
* Conclusion:The code of conduct does not eliminate the need for personal ethical reflection, making Option A incorrect.
References:ACFE and other professional ethics codes.
NEW QUESTION # 41
According to ACFE research, which of the following is TRUE regarding the three major categories of occupational fraud?
- A. Financial statement fraud schemes are the most common category of occupational fraud.
- B. Asset misappropriation schemes are the most common category of occupational fraud.
- C. Identity theft is both the most common and costliest category of occupational fraud.
- D. Corruption schemes are the costliest category of occupational fraud.
Answer: B
Explanation:
ACFE research indicates that asset misappropriation schemes, such as theft of cash or inventory, are the most common type of occupational fraud. While they are frequent, they typically result in lower financial losses compared to corruption or financial statement fraud, which are less common but can cause greater financial damage.
NEW QUESTION # 42
Fraud risks related to regulatory and legal misconduct include all of the following EXCEPT:
- A. Anti-competitive practices
- B. Fraudulent customer payments
- C. Conflicts of interest
- D. Insider trading
Answer: B
Explanation:
* Regulatory and Legal Misconduct:
* This category includes practices that violate laws or regulations, such as anti-competitive behavior, insider trading, and conflicts of interest.
* Why A is Correct:
* Fraudulent customer payments are typically categorized under operational or financial fraud, not regulatory and legal misconduct.
* Why Other Options are Incorrect:
* B, C, and D: These practices involve violations of regulations or legal obligations, directly aligning with regulatory and legal misconduct.
References for All Questions:
* ACFE Fraud Examination Guide and related professional standards.
* International and jurisdictional auditing standards for public-sector auditors.
* COSO and governance frameworks on fraud risk management.
NEW QUESTION # 43
In the area of criminological theory, compliance is the theory that tries to prevent crime by providing economic incentives for voluntary conformity to the laws and using administrative efforts to control violations before they occur.
- A. True
- B. False
Answer: A
Explanation:
* Understanding Compliance Theory:
* Compliance theory emphasizes preventing crime through incentives for voluntary adherence to laws and proactive administrative measures.
* By addressing potential violations early, compliance theory aims to deter criminal behavior before it occurs.
* Application of the Theory:
* Examples include economic benefits for following regulations and monitoring mechanisms to identify early signs of noncompliance.
* Conclusion:The statement accurately describes compliance theory.
References:Criminological theories as outlined in ACFE study materials.
NEW QUESTION # 44
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines____________ as "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. Internal control
- B. Corporate compliance
- C. Fraud risk management
- D. Risk assessment
Answer: A
NEW QUESTION # 45
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