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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Dumps - Pass Your Exam In First Attempt [2025]
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The CFE-Fraud-Prevention-and-Deterrence exam consists of four sections: Fraud Prevention and Deterrence, Financial Transactions and Fraud Schemes, Investigation, and Law. Each section contains multiple-choice questions and requires a passing score of at least 75%. CFE-Fraud-Prevention-and-Deterrence Exam is computer-based and can be taken at testing centers around the world.
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ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is designed for professionals who want to specialize in fraud prevention and deterrence. It is a globally recognized certification program that provides candidates with the skills and knowledge to prevent, detect, and investigate fraud. CFE-Fraud-Prevention-and-Deterrence Exam covers a variety of topics, including fraud prevention and deterrence strategies, fraud risk assessment, fraud investigation techniques, and legal and ethical issues related to fraud.
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q82-Q87):
NEW QUESTION # 82
According to G20/OECD Principles of Corporate Governance (the Principles):
- A. Governments should have in place a corporate governance framework that promotes transparent and fair markets
- B. Companies should disclose all financial information to investors, regardless of the cost burden of the disclosure
- C. A corporate governance framework should focus on the rights of shareholders but does not need to include the rights of other organizational stakeholders
- D. All of the above
Answer: A
NEW QUESTION # 83
A report by a fraud examiner is privileged from disclosure by anyone other than the client.
- A. False
- B. True
Answer: A
NEW QUESTION # 84
Which of the following Is NOT Included In Ihe five fraud risk management principles described In Fraud Risk Management Guide, a joint publication by COSO and the ACFE?
- A. Performing comprehensive fraud risk assessments to identify specific fraud schemes
- B. Developing one-time evaluations for each fraud risk management principle
- C. Communicating the expectations of those governing the fraud risk management program
- D. Deploying preventive and detective fraud control activities to mitigate fraud risk
Answer: B
NEW QUESTION # 85
Which of the following Is NOT considered a conflict of Interest that Is prohibited under the ACFE Code of Professional Ethics?
- A. Undertaking engagements for both sides in a case of an alleged product substitution scheme
- B. Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party
- C. Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer
- D. Accepting an assignment to assess red flags of fraud at an organization in which the fraud examiner is a partner, provided the fraud examiner's ownership interest is disclosed
Answer: D
Explanation:
* onflicts of Interest Under the ACFE Code of Professional Ethics:
* Fraud examiners must avoid situations that compromise their objectivity, independence, or professional duties.
* Disclosure of ownership does not eliminate the conflict of interest if it could impair objectivity.
* Analysis of Other Options:
* A, C, and D: All are clear conflicts of interest explicitly prohibited under the ACFE Code.
* Conclusion:Option B is not prohibited under the ACFE Code but remains problematic if disclosure does not adequately address independence concerns.
NEW QUESTION # 86
The objectives of a fraud risk management program include
- A. Proactively identifying fraud risks
- B. All of the above
- C. Punishing fraud perpetrators
- D. Limiting the damage caused by fraud occurrences
Answer: B
NEW QUESTION # 87
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