2025 ACFE CFE-Fraud-Prevention-and-Deterrence: Useful New Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Braindumps

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam is a rigorous certification program that requires individuals to meet certain eligibility requirements before they can take the exam. To be eligible for the certification program, individuals must have a minimum of two years of professional experience in a field related to fraud prevention and deterrence. In addition, individuals must also meet certain educational requirements, including having a bachelor's degree or higher from an accredited university.

ACFE CFE-Fraud-Prevention-and-Deterrence Exam, also known as the Certified Fraud Examiner - Fraud Prevention and Deterrence Exam, is a certification exam designed for professionals who want to specialize in preventing and detecting fraud. It is offered by the Association of Certified Fraud Examiners (ACFE), a global organization that provides training, education, and certification for fraud examiners.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q39-Q44):

NEW QUESTION # 39
According to Silk and Vogel's research, business leaders rationalize legal violations by asserting that compliance with government regulations is too costly and cuts too heavily into company profits.

A. True
B. False

Answer: A

Explanation:
Research Findings by Silk and Vogel:
* Their research highlights that business leaders often justify non-compliance with regulations by arguing that adhering to such rules significantly increases operational costs and reduces profitability.
Rationalization in Legal Violations:
* This rationalization is consistent with the fraud triangle concept, where rationalization serves as a justification for unethical or illegal actions.
Why A is Correct:
* This accurately represents a common justification for regulatory non-compliance as documented in fraud and compliance research.

NEW QUESTION # 40
A government auditor is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions (ISSAI). Which of the following is TRUE regarding the auditor's consideration of fraud during this engagement?

A. The requirements found in International Standard on Auditing (ISA) 240 do not apply to the engagement
B. The auditor has the automatic ability to withdraw from the audit engagement if fraud is found.
C. The objectives of the audit are likely narrower than those of a private-sector financial statement audit.
D. In addition to fraud, the auditor should remain alert to potential occurrences of abuse during the audit.

Answer: D

NEW QUESTION # 41
A report by a fraud examiner is privileged from disclosure by anyone other than the client.

A. True
B. False

Answer: B

NEW QUESTION # 42
Which of the following is NOT a responsibility of the organization's board of directors?

A. Assessing the strategy and underlying purpose of management's decisions and actions
B. Directing employees to execute business activities
C. Acting as guardians of the organization's resources and assets
D. Serving as the intermediaries between shareholders and management

Answer: B

Explanation:
Responsibilities of the Board of Directors:
* The board is primarily responsible for oversight, governance, and ensuring the organization operates in the best interest of stakeholders. Key responsibilities include:
* Acting as intermediaries between shareholders and management.
* Safeguarding resources and assets.
* Assessing management's strategies and decisions.
Why C is Correct:
* Directing employees is a management responsibility, not a board function. The board focuses on oversight rather than operational execution.
References:
* ACFE governance principles emphasize the separation of oversight and operational roles.

NEW QUESTION # 43
Which of the following is FALSE regarding proactive fraud auditing procedures?

A. Implementing proactive fraud audit procedures demonstrates management's intention to aggressively seek out possible fraudulent conduct
B. Fraud audit procedures should be designed to incorporate an element of surprise.
C. Fraud assessment questioning techniques are most appropriately used as part of the normal audit process
D. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods

Answer: D

NEW QUESTION # 44
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2025 ACFE CFE-Fraud-Prevention-and-Deterrence: Useful New Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Braindumps

CFE-Fraud-Prevention-and-Deterrence New Test Materials, CFE-Fraud-Prevention-and-Deterrence Positive Feedback

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q39-Q44):

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